Referencer Login

New User? Forgot User Name?

Forgot Password? Login Problem?

Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 20-06-2025

Value of 10gm Gold ($ 1092.00 x 87.65) = Rs. 95714.00
Basic Customs Duty (5.00%) = Rs. 4786.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 957.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 5743.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 20-06-2025

Value of 1kg Silver ($ 1171.00 x 87.65) = Rs. 102638.00
Basic Customs Duty (5.00%) = Rs. 5132.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 1026.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 6158.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections

GST Corner

Indian Customs Holidays

< June 2025 >
SunMonTueWedThuFriSat
25262728293031
123456H
891011121314
15161718192021
2223242526R28
293012345
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2025    55%
01-07-2024    53%
01-01-2024    50%
01-07-2023    46%
01-01-2023    42%
01-07-2022    38%
01-01-2022    34%
01-07-2021    31%
01-01-2021    (28%)
01-07-2020    (24%)
01-01-2020    (21%)
01-07-2019    17%
01-01-2019    12%
01-07-2018    9%
01-01-2018    7%
01-07-2017    5%
01-01-2017    4%
01-07-2016    2%
01-01-2016    0%
(...) not paid on account of covid.

Rates of Dearness Allowance

Rates of Interest on GPF

Effective Dates Interest Rates
01-04-2020 07.10%
01-07-2019 07.90%
01-10-2018 08.00%
01-01-2018 07.60%
01-07-2017 07.80%
01-04-2017 07.90%
01-10-2016 08.00%
01-04-2016 08.10%

Rates of Interest on GPF

Referencer for GST Acts 2021
(Third Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time and upto June 2021 alongwith caselaws soted chapter-wise.

Buy or Read for Free a Kindle Edition

Referencer for Air Customs Officers
(Second Edition)

A Complete Collection of All the Government of India’s & CBIC's Orders on the Clearance of International Passengers and Baggage at Airports and Seaports
Now on sale at www.Amazon.in

Buy or Read for Free an updated Kindle Edition

Referencer for Import Docks Officers
(First Edition)

An Exhaustive Collection of All the Government of India’s, CBIC's and Local Commissionerate's Orders on the Clearance of Containerized Cargo Imported at Docks, CFSs and ICDs
Now on sale at Amazon Kindle Store

Buy or Read for Free a Kindle Edition (Vol-I)

Buy or Read for Free a Kindle Edition (Vol-II)

What's New?
Documents added in the Referencer Library.

CGST, IGST & UGST - Notifications, Circulars & Instructions
see more »

1. 

Generation and quoting of Document Identification Number(DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
[CGST Circulars: F.No. GST/INV/DIN-Utility/2022-23; Dated 09-06-2025] read more »
2. 

Grievance Redressal Mechanism for processing of application for GST registration.
[CGST Instructions: F.No. CBIC- 20016/24/2025-GST; Dated 02-05-2025] read more »
3. 

Timely production of records/information for audit.
[CGST Instructions: F.No. CBIC 20015/2/2025 GST; Dated 02-05-2025] read more »
4. 

Instructions for processing of applications for GST registration.
[CGST Instructions: F.No. CBIC- 20016/24/2025-GST; Dated 17-04-2025] read more »
5. 

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 27-03-2025] read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Extension of validity of the NOC for the Alcoholic Beverages Bottled in Origin & in Bulk.
[Board's Instructions: F.No. 401/103/2021-Cus.III; Dated 20-06-2025] read more »
2. 

Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022 of Schedule-I (Import Policy).
[Board's Instructions: F.No. 401/89/2024-Cus.III; Dated 20-06-2025] read more »
3. 

Pretilachlor in any of its form & its intermediate – 2,6-Diethyl-n-(2-propoxy ethyl) Aniline (also known as PEDA) - Anti-dumping duty on the import of “Pretilachlor in any of its form & its intermediate – 2,6-Diethyl-n-(2-propoxy ethyl) Aniline (also known as PEDA)” falling under tariff items 2921 42 50, 2921 42 90, 2922 19 11, 2922 19 12, 2922 19 19, 2922 19 90,2922 2990,3808 91 93, 3808 91 99, 3808 93 91, 3808 93 99, 3808 99 11, 3808 99 12, 3808 99 91, 3808 99 92 and 3808 99 99, originating in, or exported from China PR and imported into India.
[Notifications (ADD): F.No. CBIC-190349/23/2025-TRU Section-CBEC; Dated 19-06-2025] read more »
4. 

Acetonitrile - Anti-dumping duty on the import of “Acetonitrile” falling under subheading 2926 90, originating in, or exported from China PR, Russia and Taiwan and imported into India.
[Notifications (ADD): F.No. CBIC-190349/21/2025-TRU Section-CBEC; Dated 19-06-2025] read more »
5. 

Aluminium foil upto 80 micron - Anti-dumping duty on the import of “Aluminium foil upto 80 micron” falling under tariff items 7607 11 10, 7607 11 90, 7607 19 10, 7607 19 91, 7607 19 92, 7607 19 93, 7607 19 94, 7607 19 95, 7607 19 99, 7607 20 10 or 7607 20 90, originating in or exported from China PR and imported into India.
[Notifications (ADD): F.No. 190354/171/2024-TRU; Dated 19-06-2025] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Re-assignment of appeals pending in Kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025-Service Tax Section-CBEC; Dated 28-04-2025] read more »
2. 

Constitution of Interim Board for Settlement under Sec 31A of Central Excise Act, 1944.
[Notifications (Tariff): F.No. 190349/6/2025-TRU; Dated 08-04-2025] read more »
3. 

Setting up of office for operationalising Interim Boards for Settlement.
[Office Orders: F.No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC; Dated 08-04-2025] read more »
4. 

Re-assignment of appeals pending in kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »
5. 

Re-assignment of appeals pending in Nagpur Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Orders: F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC; Dated 04-05-2023] read more »
2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s A.K. Construction Co.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
3. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Hi-tech Equipment Services.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
4. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 27-04-2023] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Placing service of Shri Kumar Asim Anand, IRS (C&IT: 2015) as Joint Director (Deputy Secretary level) in Central Econimic Intelligence Bureau (CEIB), Department of Revenue on deputation basis.
[Promotions & Transfers: F.No. A.35017/39/2025-Ad.II; Dated 19-06-2025] read more »
2. 

Proforma Promotion in the grade of Commissioner of Customs & Indirect Taxes (SAG).
[Promotions & Transfers: F.No. A.35017/53/2025-Ad.II; Dated 17-06-2025] read more »
3. 

Placing services of Shri Nishant Kumar, IRS (C&IT: 2015) as Deputy Secretary in All India Institute of Medical Sciences (AIIMS), New Delhi under the Ministry of Health and Family Welfare on deputation basis. under Central Staffing Scheme.
[Promotions & Transfers: F.No. A.32012/05/2019-Ad.II Pt.I; Dated 17-06-2025] read more »
4. 

Proforma promotion in the grade of Joint Commissioner of C&IT.
[Promotions & Transfers: F.No. A.32012/59/2024-Ad.II Part I; Dated 16-06-2025] read more »
5. 

Placing of services of IRS (C&IT) officer in Enforcement Directorate on depuation basis.
[Promotions & Transfers: F.No. C-50/48/2025-Ad.II; Dated 16-06-2025] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

1. 

Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26- reg.
[DGFT - Public Notices: F.No. ; Dated 12-02-2025] read more »
2. 

Amendment in Export Policy of Raw Human Hair
[DGFT - Notifications: F.No. ; Dated 10-02-2025] read more »
3. 

Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule –I (Import Policy). - reg.
[DGFT - Notifications: F.No. ; Dated 07-02-2025] read more »
4. 

Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour - regarding.
[DGFT - Public Notices: F.No. ; Dated 07-02-2025] read more »
5. 

Export of Broken Rice to Senegal through National Cooperative Exports Limited (NCEL) -reg
[DGFT - Notifications: F.No. ; Dated 06-02-2025] read more »

Discussion Board - Member's Feedback, Queries & Replies
see more »

09-02-2024

Sir,

F. No. 137/14/2008-CX-4 dated 01.07.2011 whereby ad hoc exemption Order No 1/1/2011.

read more »

07-07-2022

Sir,

As per section 111(o) of the Customs Act 1962, any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in read more »

News & Views - Articles Written by Prominent Members
see more »

Countervailing Duty (CVD) on Saccharin and Its Classification.

19-08-2024

1. As per the Notification No.04/2022-Customs (CVD) dated 21.10.2022, final Countervailing Duty (CVD) has been levied on import of Saccharine originating in or exported from Thailand. The said goods is specified in column (3) of the table of the said notification falling under tariff item 29251100 of read more »

Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

22-03-2024

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

read more »

Latest News - From Newspaper Headlines
see more »

DoPT launches inquiry into ‘reservation misuse’ by 15 civil service officers across 8 states, ministries.

29-05-2025

Dept of Personnel & Training has selected 11 IAS officers, 2 IPS, 1 IRS & 1 IFS for verification. Inquiry ordered following multiple complaints by RTI activist Vijay Kumbhar.

New Delhi: The central government has initiated an inquiry into 15 civil servants suspected of securing read more »

US court blocks Trump from imposing the bulk of his tariffs.

28-05-2025

A federal court on Wednesday ruled that President Donald Trump overstepped his authority to impose sweeping tariffs that have raised the cost of imports for everyone from giant businesses to everyday Americans.

But the administration immediately appealed the decision on Wednesday night, leaving read more »

3,350 turtles, exotic animals seized at Kempegowda International Airport.

27-05-2025

Two suspects, Balasubramanian Shanmugam and Vijayaraghavan Dhanapal, travelled to India from Thailand on Thai Airways (TG 325) on Saturday at 11.17 am, while the third suspect, Arunkumar Narayanaswamy, arrived on the same flight on Sunday.

Bengaluru: About 3,350 red-eared slider turtles, 22 baby read more »

3,000 exotic turtles seized at Bengaluru airport, sent back to Malaysia.

22-05-2025

The suspects, Gopinath Manivelan and Sudhakar Govindaswamy, flew in from Kuala Lumpur, Malaysia, aboard IndiGo 6E 1038, and were caught at the airport at 10.59 pm.

The suspects, Gopinath Manivelan and Sudhakar Govindaswamy, flew in from Kuala Lumpur, Malaysia, aboard IndiGo 6E 1038, and read more »

DRI arrests 7 for smuggling gold, e-goods at city airport.

17-05-2025

Mumbai: In a major crackdown on international smuggling, the Directorate of Revenue Intelligence (DRI), Mumbai, in two separate cases arrested seven persons for attempting to smuggle mobile phones, electronic goods and 4 kg of gold worth Rs 5.50 crore into India through Chhatrapati Shivaji Maharaj International Airport read more »

Latest News - Newspaper Reports on Corruption
see more »

CBI arrests U.P. CGST superintendent in bribery case.

10-06-2025

CGST Superintendent Nishan Singh Malli had allegedly issued penalty notice to a businessman, who controls the private company, on account of non-filing of GST returns

The CBI has arrested two people, including a superintendent of Central Goods and Services Tax (CGST) in Uttar Pradesh, read more »

CBI court declares arrest of CGST officials illegal, orders immediate release of accused in bribery case.

06-06-2025

CBI special judge Rajeev Goyal dismissed the agency’s remand application and underscored that the arrest violated legal procedure.

A special CBI court in Panchkula has declared the arrest of Tanoj Yadav, superintendent in the anti-evasion branch of CGST Faridabad, and Aakash Rohilla, a data read more »

Latest Judgements - SC Judgements on Service Matters
see more »

02-05-2025

AMAN BHATIA vs. STATE (GNCT OF DELHI)

Service Matters - The legislature has used a comprehensive definition of “public servant” to achieve the purpose of punishing and curbing the growing menace of corruption - Keeping this intention of the legislature in mind, the definition of “public servant” as defined under the PC Act should be given a purposive and wide interpretation so as to advance the object underlying the statute - It is the nature of duty being discharged by a person which assumes paramount importance when determining whether such a person falls within the ambit of the definition of public servant as defined under the PC Act - Stamp vendors across the country, by virtue of performing an important public duty and receiving remuneration from the Government for the discharge of such duty, are undoubtedly public servants within the ambit of Section 2(c)(i) of the PC Act - the appellant was eligible for receiving discount on the purchase of stamp papers owing to the license that he was holding - the discount is traceable to and is governed by the 1934 Rules framed by the State Government - the appellant, could be said to be “remunerated by the government” for the purposes of Section 2(c)(i) of the PC Act - the prosecution has failed in establishing the allegation of demand for illegal gratification and acceptance thereof beyond reasonable doubt - the conviction of the appellant for the offences under Section 7 and 13(1)(d) read with Section 13(2) of the PC Act cannot be sustained and is, thus, liable to be set aside - the appeal succeeds and is allowed - The conviction and sentence of the accused, as awarded by the Trial Court and affirmed by the High Court is set aside.

Case Law »
04/04/2025

JOGESWAR SAHOO & ORS. vs. THE DISTRICT JUDGE, CUTTACK & ORS.

Service Case - the appellants were working on the post of Stenographers when the subject illegal payment was made to them - It is not reflected in the record that such payment was made to the appellants on account of any fraud or misrepresentation by them - when the financial benefit was extended to the appellants by the District Judge, Cuttack, the same was subsequently not approved by the High Court which resulted in the subsequent order of recovery - It is also not in dispute that the payment was made in the year 2017 whereas the recovery was directed in the year 2023 - in the meanwhile, the appellants have retired in the year 2020 - It is also an admitted position that the appellants were not afforded any opportunity of hearing before issuing the order of recovery - The appellants having superannuated on a ministerial post of Stenographer were admittedly not holding any gazetted post as such applying the principle enunciated by this Court in the above quoted judgment, the recovery is found unsustainable

Case Law »