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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Value of 10gm Gold = Rs. 44411.00
Basic Customs Duty = Rs. 3331.00
Agri. Infra. and Devel. Cess = Rs. 1110.00
Social Welfare Surcharge = Rs. 444.00
Total Duty on 10gm Gold = Rs. 4885.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Value of 1kg Silver = Rs. 62130.00
Basic Customs Duty = Rs. 4660.00
Agri. Infra. and Devel. Cess = Rs. 1553.00
Social Welfare Surcharge = Rs. 621.00
Total Duty on 1kg Silver = Rs. 6834.00

Import Duty on Silver

Indian Customs Holidays

< August 2021 >
SunMonTueWedThuFriSat
25262728293031
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891011121314
HR1718H20R
R232425262728
29H311234
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
01-07-2021    28%
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
01-07-2019 07.90%
01-10-2018 08.00%
01-01-2018 07.60%
01-07-2017 07.80%
01-04-2017 07.90%
01-04-2016 08.10%
01-04-2013 08.70%

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.

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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)

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
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1. 

Exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
[CGST Notifications: F.No. CBEC-20001/5/2021-GST; Dated 30-07-2021]
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2. 

Amends Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.
[CGST Notifications: F.No. CBIC-20001/5/2021-GST; Dated 30-07-2021]
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3. 

Notifies section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
[CGST Notifications: F.No. CBIC-20001/5/2021-GST; Dated 30-07-2021]
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4. 

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
[CGST Circulars: F.No. CBIC-20006/10/2021; Dated 20-07-2021]
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5. 

Waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
[CGST Notifications: F.No. CBEC 20/16/38/2020-GST Part I; Dated 30-06-2021]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amendment in AEO Programme: Auto-Renewal of AEO-T1 validity for continuous certification based on continuous compliance monitoring- regarding (Circular No. 18/2021 dated 31.07.2021).
[Board's Circulars: F.No. DIC/POL/DIR/1/2020-POL; Dated 31-07-2021]
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2. 

Polytetrafluoroethylene - Review in the matter of continuation of anti-dumping duty on imports of ‘Polytetrafluoroethylene’, originating in or exported from Russia, imposed vide notification No. 23/2016-Customs (ADD), dated the 6th June, 2016 [G.S.R. 574(E)].
[Notifications (ADD): F.No. CBIC-190354/17/2021-TO (TRU-I)-CBEC; Dated 31-07-2021]
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3. 

Tariff Value - Further amends the notification No. 36/2001-Customs (N.T.) dated the 3rd August, 2001 [S.O. 748(E)].
[Notifications (Non-Tariff): F.No. 467/01/2021-Cus.V; Dated 30-07-2021]
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4. 

Amends notification No. 50/2017-Cus dated 30.06.2017 to reduce the basic customs duty from 10% to Nil on Lentils (Masur) [HS 0713 40 00] and to amend notification No. 11/2021-Cus dated 1.02.21 to reduce the Agriculture Infrastructure Development Cess on Lentils (Masur) [HS 0713 40 00] from 20% to 10%.
[Notifications (Tariff): F.No. CBIC-190354/126/2021-TRU; Dated 26-07-2021]
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5. 

The Customs Brokers Licensing (Amendment) Regulations, 2021.
[Notifications (Non-Tariff): F.No. 520/07/2013-Cus.VI (Vol.III); Dated 23-07-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Applicability of Central Excise exemption on Ethanol/ Methanol blended Petrol, and High-speed diesel blended with bio-diesel, when blending is done within the refinery.
[Board's Circulars: F.No. 341/02/2021-TRU; Dated 22-06-2021]
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2. 

Amends th Notifications Nos. 28/2002-Central Excise, dated the 13th May, 2002 [G.S.R. 361(E)], 11/2017-Central Excise, dated the 30th June, 2017 [G.S.R. 793(E)], 10/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 136(E)], 11/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 137(E)], 12/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 138(E)], 13/2018-Central Excise, dated the 2nd February, 2018 [G.S.R. 139(E)], 03/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 85(E)], 05/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 87(E)] and 06/2021-Central Excise, dated the 1st February, 2021 [G.S.R. 88(E)].
[Notifications (Tariff): F.No. 354/41/2021-TRU; Dated 08-04-2021]
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3. 

Amends the notification No. 13/2017-Central Excise (N.T.), dated the 9th June, 2017 [G.S.R.566 (E)] notifying the territorial jurisdiction of Commissioner (Appeals) in context of diversion of two posts of Commissioner (Appeals) CX & ST to Commissioner (Customs Authority for Advance Rulings).
[Notifications (Non-Tariff): F.No. 137/10/2020-Service Tax; Dated 04-02-2021]
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4. 

Budget 2021-22 : Amends notification Nos. 10/2018-Central Excise,11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 02.02.2018, to add the reference of Agriculture Infrastructure and Development Cess in the appropriate duty of excise.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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5. 

Budget 2021-22 : Exempts E-20 fuel from Road and Infrastructure Cess.
[Notifications (Tariff): F.No. 334/02/2021-TRU; Dated 01-02-2021]
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Service Tax - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Provisions in the Cenvat Credit Rules, 2004 regarding reversal of credit.
[Board's Circulars: F.No. 137/32/2014-Service Tax; Dated 05-07-2019]
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2. 

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016.
[Board's Circulars: F.No. 137/3/2016-Service Tax(Part-I); Dated 21-05-2019]
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3. 

Directs the service tax payable under section 66B of the Finance Act, 1994 (32 of 1994), on the services provided by training providers (project implementation agencies) under the Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by the National Council for Vocational Training, in the said period, but for the said practice, shall not be required to be paid.
[Notifications: F.No. 137/14/2018-Service Tax; Dated 06-03-2019]
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4. 

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC).
[Board's Circulars: F.No. 354/321/2018-TRU; Dated 15-01-2019]
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5. 

Directs the service tax payable under section 66B of the Finance Act, 1994, on the services by way of granting of "right of way" by "local authorities", as defined in sub-section (7) of section 3 of the Indian Telegraph Act, 1885, in the period commencing on and from the lst day of July, 2012 and ending with the 30th day of June, 2017, but for the practice, shall not be required to be paid.
[Notifications: F.No. 137/12/2018-Service Tax; Dated 30-11-2018]
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Others - C.B.I.C. Orders on Promotions, Transfers, etc.
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1. 

Promotion order of CAO (Customs).
[Promotions & Transfers: F.No. A.32012/05/2020-Ad.II (Pt.I); Dated 31-07-2021]
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2. 

Attachment of Shri Mazid Khan, IRS (C&IT: 2013/4522) as OSD (CX.6), CBIC on loan basis.
[Promotions & Transfers: F.No. A.35017/25/2019-Ad.II (Pt.I); Dated 30-07-2021]
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3. 

Promotion to the grade of Chief Commissioner / Director General of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.32012/12/2018-Ad.II (Pt.I); Dated 30-07-2021]
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4. 

Assigning the additional charge of the post of Commissioner (Appeals), Kochi, Thiruvananthapuram GST & CX Zone to Shri K.M. Ravichandran, Commissioner.
[Promotions & Transfers: F.No. A.22011/04/2021-Ad.II; Dated 29-07-2021]
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5. 

Assigning the additional charge of the post of Commissioner (Appeals), Mumbai Zone-I Customs to Ms. Kiran Verma, Commissioner.
[Promotions & Transfers: F.No. A.22011/04/2021-Ad.II; Dated 29-07-2021]
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Discussion Board - Member's Feedback, Queries & Replies
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16-04-2021

Sir,

In some cases, 'Let export order' was given to the goods. But exporters could not stuff/load the goods due to non-availability and shortage of containers. In such cases, exporters are able to book the containers after a gap read more »

News & Views - Articles Written by Prominent Members
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NCCD IN FIXATION OF BRAND RATE DUTY AND DRAWBACK.

15-08-2020

The Central Board of Indirect Taxes and Customs (CB.I. & C.) has clarified vide Instruction No. 5/2020-Cus., dated 12-05-2020 [2020 (372) E.L.T. (T18)] that the incidence of National Calamity Contingent Duty (NCCD), Samir Kumar Sinha where applicable, is required to be factored into the read more »

Latest News - From Newspaper Headlines
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GST Revenue collection for July 2021 – Rs. 1,16,393 crore gross GST revenue collected in July.

01-08-2021

The gross GST revenue collected in the month of July 2021 is Rs. 1,16,393 crore of which CGST is Rs.  22,197 crore, SGST is Rs. 28,541 crore, IGST is Rs. 57,864 crore (including Rs.  27,900 crore collected on import of goods) and Cess is Rs. read more »

Outgoing Customs chief alleges bid to influence probe into high-profile Kerala gold smuggling cases.

31-07-2021

He terms the charge that the Centre is misusing Customs in Kerala as ‘absurd’

Outgoing Commissioner of Customs (Preventive) Sumit Kumar has said that there have been futile attempts to influence the probe into high-profile gold smuggling cases that rocked the State.

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Two Odisha businessmen arrested for Rs 115 crore GST fraud.

17-07-2021

The accused had managed to pass bogus input tax credit with the help of fake firms they created using documents like PAN, Aadhaar, bank passbooks of plumbers, drivers and unemployed youth.

BHUBANESWAR:  A fortnight after the arrest of an iron scrap dealer for Rs read more »

Latest News - Newspaper Reports on Corruption
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CBI apprehends two ED officials in Gujarat in bribery case.

02-07-2021

New Delhi, Jul 2 (PTI) The CBI on Friday apprehended a deputy director and an assistant director of the Enforcement Directorate for allegedly demanding Rs. 75 lakh bribe from the owner of a Gujarat-based firm under probe for Rs. 104 crore bank fraud, officials said.

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Latest Judgements - SC Judgements on Service Matters
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19-08-2019

BHARAT SANCHAR NIGAM LTD AND OTHERS Vs. PRAMOD V SAWANT AND ANOTHER

Service Matter - It is trite law that employees of PSUs are not entitled to protection u/s 197 of CrPC as public servant - Hence question of sanctions against appellants nos 3 & 4 by treating them as public servant does not arise since they were absorbed into the main appellant company (PSU).

Case Law »
01-03-2019

SANJAY JAIN Vs. NU TECH CORPORATE SERVICE LTD & ORS

Service Matter - Adverse remarks - Petitioner the Deputy Commissioner of Income Tax - During the assessment, the petitioner made certain adjustments in the refunds due to the assessee - In appeal before the jurisdictional division bench of the HC the adjustments were set aside - The court made certain adverse remarks against the petitioner and issued directions - Directions included adverse entry in the ACR and denial of promotion - Since, directions were issued without specific notice to the petitioner and were wholly unnecessary having regard to the lis remarks and directions are expunged.

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