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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 3571.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 5609.00

Import Duty on Silver

Indian Customs Holidays

< March 2021 >
SunMonTueWedThuFriSat
28123456
7R910R1213
14151617181920
21222324252627
RH3031123
45678910
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. 

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020.
[CGST Circulars: F.No. CBEC-20/16/38/2020-GST; Dated 23-02-2021]
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2. 

Notifies persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.
[CGST Notifications: F.No. CBEC-20/06/02/2020-GST; Dated 23-02-2021]
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3. 

Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
[CGST Circulars: F.No. CBEC-20/06/01/2021-GST; Dated 11-02-2021]
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4. 

Amends CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/19/06/2020-GST; Dated 12-01-2021]
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5. 

Amends CGST Rules, 2017.
[CGST Notifications: F.No. CBEC-20/06/04/2020-GST; Dated 01-01-2021]
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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. 467/01/2021-Cus.V; Dated 26-02-2021]
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2. 

Melamine - Review in the matter of continuation of anti-dumping duty on imports of ‘Melamine’ originating in or exported from China PR, imposed vide notification No. 2/2016-Customs (ADD), dated the 28th January, 2016 [G.S.R. 122(E)].
[Notifications (ADD): F.No. 354/28/2004-TRU (Pt-II); Dated 25-02-2021]
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3. 

Glazed/Unglazed Porcelain/Vitrified tiles in polished or unpolished finish with less than 3% water absorption - Review in the matter of continuation of anti-dumping duty on imports of “Glazed/Unglazed Porcelain/Vitrified tiles in polished or unpolished finish with less than 3% water absorption” falling under headings 6907 or 6914, originating in or exported from China PR, imposed vide notification No. 29/2017-Customs (ADD), dated the 14th June, 2017 [G.S.R. 588(E)].
[Notifications (ADD): F.No. 354/24/2016-TRU Pt.; Dated 25-02-2021]
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4. 

Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020.
[Board's Circulars: F.No. DGEP/SEZ/09/2017 (Part III); Dated 25-02-2021]
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5. 

Appointment of Special Adjudicators - Appointment of Common Adjudicating Authority by DGRI.
[Notifications (Non-Tariff): F.No. DRI/HQ-CI/50D/CAA-45/2020; Dated 23-02-2021]
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Central Excise - C.B.I.C. Notifications, Circulars & Instructions
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1. 

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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2. 

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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3. 

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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4. 

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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5. 

Budget 2021-22 : Amends notification No. 28/2002-Central Excise, dated 13.05.2002, to exempt M-15 and E-20 fuels from Special Additional Excise Duty and 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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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. 

Allocation of charge among Members of CBIC - Update profiles of members.
[Promotions & Transfers: F.No. C-50/25/2000-Ad.II; Dated 26-02-2021]
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2. 

Additional Charge in grades of Pr. Chief Commissioner / Pr. Director General/ Chief Commissioner / Director General of Cusotms, GST & Central Excise.
[Promotions & Transfers: F.No. A.22011/02/2020-Ad.II; Dated 26-02-2021]
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3. 

Appointment of Shri Nitin Jain, IRS (C&IT:2011) for the post of Deputy General Manager in International Financial Servcies Centres Authority (IFSCA) on deputiaton basis.
[Promotions & Transfers: F.No. A.35017/98/2020-Ad.II; Dated 25-02-2021]
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4. 

Annual General Transfer 2021 - AGT Module step by step procedure.
[Service Matters: F.No. www.cbic.gov.in; Dated 24-02-2021]
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5. 

Annual General Transfer 2021 - List of Officers who have completed 2 years in North East region.
[Service Matters: F.No. www.cbic.gov.in; Dated 24-02-2021]
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Discussion Board - Member's Feedback, Queries & Replies
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13-01-2021

Sir,

As per the section 34 of the Customs Act 1962, imported goods shall not be unloaded from and export goods shall not be loaded on any conveyance except under the supervision of the proper officer. As per the 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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Know how GST department tracking fake invoices using smart technology.

28-02-2021

For the past 9-10 months the COVID 19 pandemic had forced India into a lockdown. Most of the countries small businesses which relied on physical availability of customers have had the most hit. Small business revenues have plunged everywhere. Nevertheless, tax evaders have proved to be an read more »

DRI Mumbai seizes 21.6 lakh cigarettes at Nhava Sheva port smuggled from Dubai.

26-02-2021

On 25.02.2021, DRI Mumbai seized 21.6 lakh cigarettes at Nhava Sheva port smuggled from Dubai. This is the 5th in a series of major seizures of cigarettes smuggled into India in just the past 2 months, which had their basis in the intelligence from DRI Mumbai - read more »

Rs. 15 crore worth mobile phones, watches, gold seized by Mumbai Customs.

23-02-2021

A team from Indian Customs seized high-end mobile phones and other undeclared goods worth Rs. 15 crore over the weekend which were being smuggled through the postal service

A total of around 180gm of gold, 1,470 mobile phones, 322 smart-watches, 64 drones, 41 Bluetooth read more »

Latest News - Newspaper Reports on Corruption
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Mumbai: Customs dept’s asst commissioner among 2 arrested.

26-02-2021

The agency said that the 60 kg silver was allegedly seized by Mumbai Customs on the ground that proper procedures for the transportation had not been followed by the complainant - an official of the Kolhapur-based company.

THE CBI on Thursday arrested an assistant 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.

Case Law »