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Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
Value of 10gm Gold = Rs. 43003.00
Basic Customs Duty = Rs. 3225.00
Agri. Infra. and Devel. Cess = Rs. 1075.00
Social Welfare Surcharge = Rs. 430.00
Total Duty on 10gm Gold = Rs. 4730.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Value of 1kg Silver = Rs. 56916.00
Basic Customs Duty = Rs. 4269.00
Agri. Infra. and Devel. Cess = Rs. 1423.00
Social Welfare Surcharge = Rs. 569.00
Total Duty on 1kg Silver = Rs. 6261.00

Import Duty on Silver

Indian Customs Holidays

< September 2021 >
SunMonTueWedThuFriSat
2930311234
56789R11
12131415161718
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262728293012
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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
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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
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Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
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1. 

Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021.
[CGST Circulars: F.No. CBIC-20006/17/2021-GST; Dated 06-09-2021]
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2. 

Extends timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29-08-2021]
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3. 

Extends FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29-08-2021]
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4. 

Seventh amendment (2021) to CGST Rules, 2017.
[CGST Notifications: F.No. CBIC-20006/24/2021-GST; Dated 29-08-2021]
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5. 

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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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Amends the BCD rate on Lentils (Masur) [0713 40 00], originating in or exported from USA.
[Notifications (Tariff): F.No. CBIC-190354/126/2021-TRU; Dated 17-09-2021]
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2. 

Aluminium Foil - Anti-dumping duty on the import of ‘Aluminium Foil’ falling under chapter heading 7607, originating in, or exported from China PR, Malaysia, Thailand and Indonesia and imported into India.
[Notifications (ADD): F.No. CBIC-190354/169/2021-TO(TRU-I)-CBEC; Dated 16-09-2021]
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3. 

Exchage Rates - Superseds the notification No. 71/2021-Customs(N.T.), dated 2nd September, 2021.
[Notifications (Non-Tariff): F.No. 468/01/2021-Cus.V; Dated 16-09-2021]
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4. 

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 15-09-2021]
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5. 

Rubber chemical PX-13 - Anti-dumping duty on the import of 'Rubber chemical PX-13', originating in, or exported from, EU and Rubber chemical MOR, originating in, or exported from, China PR falling under Chapter 29 and 38, and imported into India.
[Notifications (ADD): F.No. CBIC-190354/175/2021-TRU Section; Dated 14-09-2021]
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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 of officers from Assistant Chemical Examiners to Chemical Examiner Grade - ll.
[Promotions & Transfers: F.No. 10A32/04/2018-Ad.IIB; Dated 17-09-2021]
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2. 

Promotion of Shri V Sathyamourthy, Superintendent of Central Excise (Retd.) to the grade of Assistant Commissioner of Customs Excise on ad-hoc basis.
[Promotions & Transfers: F.No. A.32012/28/2020-Ad.II; Dated 17-09-2021]
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3. 

Placing of services of Sh. Sameer Dnyandev Wankhede with NCB on loan basis for four months w.e.f. 01.09.2021.
[Promotions & Transfers: F.No. A.35017/126/2019-Ad.II; Dated 16-09-2021]
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4. 

Placing of services of Sh. Anoop Singh, DC to the post of Deputy Commissioner of Customs, Kandla, SEZ.
[Promotions & Transfers: F.No. A.35017/28/2020-Ad.II; Dated 16-09-2021]
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5. 

Placing Services of Shri Kshitij Jain, IRS (C&IT:2011) as Deputy Secretary in MInistry of Defence under Central Staffing Shcheme 2021.
[Promotions & Transfers: F.No. A.35017/01/2021-Ad.II (Pt.I); Dated 15-09-2021]
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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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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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Vessel can’t be made amenable to Customs Duty Nine years later by virtue of condition in another Exemption Notification: Orissa High Court.

05-09-2021

The Orissa High Court held that the vessel cannot be made amenable to Custom duty nine years later by virtue of condition in another exemption notification. The petitioner Great Eastern Shipping Company Ltd. is a private sector shipping service provider involved in the transportation of crude oil, read more »

GST Revenue collection for August 2021 - Rs. 1,12,020 crore of gross GST revenue collected in August.

01-09-2021

The gross GST revenue collected in the month of August 2021 is ` 1,12,020 crore of which CGST is ` 20,522 crore, SGST is 26,605 crore, IGST is read more »

DRIs notices, orders in customs tax assessment matters liable to be set aside at any stage.

13-08-2021

In a move that would bring respite to importers struggling with multiple agencies for assessment of customs duties chargeable on the imports of goods, the Karnataka High Court has held that any order on assessment customs duties passed by any agency other than resolute department could be read more »

Latest News - Newspaper Reports on Corruption
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CBI arrests an additional commissioner and a superintendent, customs department in bribery case.

09-09-2021

The Central Bureau of Investigation has arrested an Additional Commissioner and a Superintendent, Customs Department in a bribery case of Rs.1.30 Lakh.

CBI registered a case against Superintendent, Customs, Amritsar (Punjab) on a complaint. It was alleged that 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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