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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
Value of 10gm Gold = Rs. 44184.00
Basic Customs Duty = Rs. 3314.00
Agri. Infra. and Devel. Cess = Rs. 1105.00
Social Welfare Surcharge = Rs. 442.00
Total Duty on 10gm Gold = Rs. 4860.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Value of 1kg Silver = Rs. 57078.00
Basic Customs Duty = Rs. 4281.00
Agri. Infra. and Devel. Cess = Rs. 1427.00
Social Welfare Surcharge = Rs. 571.00
Total Duty on 1kg Silver = Rs. 6279.00

Import Duty on Silver

Exchange Rates

GST Revenue Collections

Indian Customs Holidays

< January 2022 >
SunMonTueWedThuFriSat
262728293031R
2345678
R101112RR15
161718192021H
23242526272829
303112345
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

D.A. Rates

Effective Dates DA Rates
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
01-07-2019 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

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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. 

Supersedes notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31-12-2021]
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2. 

Supersedes notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31-12-2021]
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3. 

Supersedes notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
[UTGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31-12-2021]
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4. 

Supersedes notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
[CGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31-12-2021]
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5. 

Supersedes notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
[IGST Rate Notifications: F.No. 354/79/2021-TRU; Dated 31-12-2021]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

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. 467/01/2022-Cus.V; Dated 14-01-2022]
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2. 

Colour coated/pre-painted flat products of alloy or non-alloy steel - Rescinds the notification No. 49/2017-Customs (ADD), dated the 17th October, 2017 [G.S.R. 1303(E)].
[Notifications (ADD): F.No. CBIC-190354/156/2021-TO(TRU-I)-CBEC; Dated 13-01-2022]
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3. 

1,1,1,2-Tetrafluoroethane or R-134a - Revokes the anti-dumping duty imposed on “1,1,1,2-Tetrafluoroethane or R-134a”, originating in or exported from China PR, and imported into India and rescinds the notification No. 30/2016-Customs (ADD), dated the 11th July, 2016 [G.S.R. 675(E)].
[Notifications (ADD): F.No. CBIC-190354/294/2021–TRU-CBEC; Dated 06-01-2022]
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4. 

Exchage Rates - Superseds the notification No. 98/2021-Customs (N.T.), dated 16th December, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2022-Cus.V; Dated 06-01-2022]
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5. 

Implication of the judgement of the Hon’ble Apex Court in the case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata.
[Board's Instructions: F.No. 524/02/2021-STO(TU); Dated 05-01-2022]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends notification no. 03/2019-Central Excise to align with HSN 2022 w.e.f. 1.1.2022.
[Notifications (Tariff): F.No. 190354/286/2021-TRU; Dated 29-12-2021]
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2. 

Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC.
[Board's Instructions: F.No. CBIC-90206/01/2021/CX-IV-Section-CBIC; Dated 18-11-2021]
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3. 

Audit Para No. 501 to 5018 of Chapter V of Audit report no. 01 of 2021 of SCNs and Adjudication process in CBIC.
[Board's Instructions: F.No. CBIC-90206/1/2021-CX-IV Section-CBEC; Dated 18-11-2021]
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4. 

Clarification in respect of the Master Circular No. 1053/02/2017-CX dated 10.03.2017.
[Board's Circulars: F.No. 116/13/2020-CX.3; Dated 11-11-2021]
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5. 

Notification for allowing Centralised registration for Petroleum Crude.
[Notifications (Non-Tariff): F.No. 116/40/2020-CX.3; Dated 10-11-2021]
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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. 

Placing the services of 02 IRS (C&IT) officers at the disposal of GSTN on deputation basis for a period of four years.
[Promotions & Transfers: F.No. A.35017/49/2021-Ad.II; Dated 14-01-2022]
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2. 

Placing the services of Shri Pradip Kumar, IRS (C&IT: 2014) as Under Secretary (Judicial) in CBIC at the disposal of DOR on deputation basis for a period of three years.
[Promotions & Transfers: F.No. A.35017/19/2021-Ad.II (Pt.I); Dated 14-01-2022]
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3. 

Placing the services of 05 IRS (C&IT) officers as Senior Technical Officer/ Technical Officer in CBIC at the disposal of DOR on deputation basis for a period of three years.
[Promotions & Transfers: F.No. A.35017/19/2021-Ad.II (Pt.I); Dated 14-01-2022]
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4. 

Placing the services of 03 IRS (C&IT) officers as Under Secretary in CBIC at the disposal of DOR on deputation basis for a period of three years.
[Promotions & Transfers: F.No. A.35017/19/2021-Ad.II (Pt.I); Dated 14-01-2022]
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5. 

Transfer / posting in the grade of Principal Commissioner / Commissioner / Additional Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.22011106/2021-Ad.II; Dated 14-01-2022]
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Discussion Board - Member's Feedback, Queries & Replies
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20-01-2022

Sir,

Please refer to the query dated 03.09.2020 regarding the storing of goods in warehouse.

There is a detention room and separate room for warehouse in international Airports. Goods detained from the read more »

News & Views - Articles Written by Prominent Members
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Anti-Dumping Duty on Methyl Acetoacetate and its Classification.

12-09-2021

As per the Notification No. 31/2021-Cus. (ADD), dated 29-05-2021, Anti-Dumping Duty (ADD) has been levied on import of Methyl Acetoacetate originating in or imported from China PR. The said goods is specified in column (3) of the table of e said notification falling under the tariff items read more »

Latest News - From Newspaper Headlines
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‘Tourist of Indian Origin’ under the Baggage Rules.

10-01-2022

1.        BAGGAGE RULES, 2016 :

Rule 3 of the Baggage Rules, 2016 notified by the Ministry of Finance (Department of Revenue) under the notification No. 30/2016-Cus. (N.T.), dated 01-03-2016 (as amended) reads as under :

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Rs. 1,29,780 crore gross GST Revenue collection for December 2021.

01-01-2022

The gross GST revenue collected in the month of December 2021 is Rs. 1,29,780 crore of which CGST is Rs. 22,578 crore, SGST is Rs. 28,658 crore, IGST is Rs. 69,155 crore (including Rs. 37,527 crore collected on import of goods) and cess is Rs. 9,389 crore read more »

Covid-19 Threat: 15 Customs Officers In Mumbai Test Positive For Covid-19.

01-01-2022

In the last five days, fifteen customs officers at the Mumbai airport were tested positive for Covid-19 in Mumbai. All infected officers were fully vaccinated. The commissioner and joint commissioner were tested positive as well. Many superintendents were also tested positive for covid. More than read more »

Latest News - Newspaper Reports on Corruption
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CBI books 3 custom officials in red sanders smuggling case.

29-12-2021

The inquiry further revealed that Pawar again demanded a bribe of Rs 8 lakh for himself and Ananthapadmanabha Rao, who was on duty that day, to avoid further action, and out of which Rs. 5 lakh was to be paid immediately.

Bengaluru : read more »

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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