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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 3827.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 5566.00

Import Duty on Silver

Indian Customs Holidays

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H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
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%

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 2020
(Second Edition)

A Collection of the Goods and Services Tax Acts as amended from time to time.

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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. 

Amends notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
[IGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02-06-2021]
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2. 

Amends notification No. 06/2019-Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
[UTGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02-06-2021]
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3. 

Amends notification No. 06/2019-Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
[CGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02-06-2021]
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4. 

Amends notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
[IGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02-06-2021]
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5. 

Amends notification No. 11/2017-Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
[UTGST Rate Notifications: F.No. 354/53/2021-TRU; Dated 02-06-2021]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Phenol - Review in the matter of continuation of anti-dumping duty on imports of ‘Phenol’, originating in or exported from European Union and Singapore, imposed vide notification No. 6/2016-Customs (ADD), dated the 8th March, 2016 [G.S.R. 284(E)].
[Notifications (ADD): F.No. CBIC-190354/16/2021-TO(TRU-I)-CBEC; Dated 03-06-2021]
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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 03-06-2021]
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3. 

Exchage Rates - Superseds the notification No. 48/2021-Customs (N.T.), dated 20th May, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2021-Cus.V; Dated 03-06-2021]
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4. 

Exempts IGST on imports of specified COVID-19 relief material subject to specified conditions, up to 31st August, 2021.
[Notifications (Tariff): F.No. CBIC-190354/37/2021-TO(TRU-I)-CBEC(Pt-I); Dated 31-05-2021]
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5. 

Amends Sea Cargo Manifest and Transhipment Regulations 2018.
[Notifications (Non-Tariff): F.No. 450/58/2015-Cus.IV (Pt); Dated 31-05-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

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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2. 

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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3. 

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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4. 

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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5. 

Budget 2021-22 : Exempts M-15 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. 

DO Letter from the Chairman.
[Service Matters: F.No. 72/CH(IC)/2020; Dated 09-06-2021]
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2. 

Promotion to the grade of Chemical Examiner, Grade -I.
[Promotions & Transfers: F.No. 10A32/1/2021-Ad.IIB; Dated 09-06-2021]
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3. 

Placing the services of Shri Abhishek Kumar Sharma, IRS(C&IT:2013) at the disposal of Cabinet Secretariat for a period of 4 years on deputation basis.
[Promotions & Transfers: F.No. A.35017/20/2021-Ad.II (Pt.II); Dated 08-06-2021]
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4. 

Attachment of Shri D S Garbyal, IRS(C&IT:1995) to CESTAT, Delhi for the purpose of drawal of pay and allowances.
[Promotions & Transfers: F.No. A.22012/01/2021-Ad.II; Dated 08-06-2021]
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5. 

Transfer/posting in the grade of Deputy Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.22013/01/2021-Ad.II; Dated 07-06-2021]
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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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Two Afghan Nationals Held for Smuggling Heroin Worth Rs 136 Cr at Delhi Airport: Customs.

06-06-2021

Two Afghan men have been arrested at the international airport here by Customs officials for allegedly smuggling in heroin worth Rs 136 crore concealed in shampoo and hair colour bottles, one of the biggest seizures in recent times. The accused were intercepted upon arrival from Dubai on read more »

GST revenue collection for May touches Rs 1.02 lakh crore, 65% higher compared to 2020.

05-06-2021

Gross GST revenue collected in May of this year was higher than Rs 1 lakh crore for the eighth month in a row, according to data released by the government.

HIGHLIGHTS

·        GST read more »

CBIC brings job work under IGCR Rules; may help MSMEs operating without complete manufacturing facility.

19-05-2021

The importer has to utilise the imported goods or re-export them within a period of six months from the date of import, failing which the importer is liable to payment of duty with interest.

Trade, Import and Export for MSMEs: The Central Board of read more »

Latest News - Newspaper Reports on Corruption
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CBI arrests 3 Customs intelligence officials on graft charge.

19-05-2021

They allegedly demanded ?15 lakh to clear a consignment from Hong Kong

The CBI has arrested three Customs intelligence officials posted at the Inland Container Depot (ICD) in Delhi’s Tughlakabad for allegedly demanding bribe to clear a consignment from Hong Kong.

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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.

Case Law »