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Baggage Rules


Baggage Rules

Import Duty Payable on 10 grams Gold
Rs. 3658.00

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
Rs. 5454.00

Import Duty on Silver

Indian Customs Holidays

< May 2021 >
SunMonTueWedThuFriSat
2526272829301
23456R8
R10111213H15
16171819202122
232425H272829
303112345
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. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[UTGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01-05-2021]
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2. 

Provides relief by lowering of interest rate for the month of March and April, 2021.
[IGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01-05-2021]
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3. 

Extends specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01-05-2021]
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4. 

Third amendment (2021) to CGST Rules.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01-05-2021]
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5. 

Extends the due date of furnishing FORM GSTR-1 for April, 2021.
[CGST Notifications: F.No. CBEC-20/06/08/2020-GST; Dated 01-05-2021]
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Customs - C.B.I.C. Notifications, Circulars & Instructions
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1. 

Reduces IGST on Oxygen Concentrators when imported for personal use.
[Notifications (Tariff): F.No. 354/52/2021-TRU; Dated 01-05-2021]
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2. 

Amends notification No. 27/2021-Customs to exempt customs duty on import of specified Inflammatory Diagnostic (markers) kits, up to 31st October, 2021.
[Notifications (Tariff): F.No. 354/52/2021-TRU; Dated 30-04-2021]
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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 30-04-2021]
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4. 

Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20 - Review in the matter of anti-dumpiiiiinnngduty on ‘Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20’, falling under tariff item 2929 10 20, originating in, or exported from the European Union, Saudi Arabia, Chinese Taipei and United Arab Emirates and imported into India, imposed vide notification No. 43/2020-Customs (ADD), dated the 2nd December, 2020 [G.S.R. 748(E)].
[Notifications (ADD): F.No. 354/150/2020-TRU; Dated 27-04-2021]
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5. 

Toluene Di-Isocyanate (TDI) having isomer content in the ratio of 80:20 - Rescinds the notification No. 43/2020-Customs (ADD), dated the 2nd December, 2020 [G.S.R. 748(E)].
[Notifications (ADD): F.No. 354/150/2020-TRU; Dated 27-04-2021]
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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. 

Selection of Shri Dharmraj Khatik, IRS (C&IT:2013) as Deputy Secretary in the D/o Offcial Language under Ministry of Home Affairs on deputation basis.
[Promotions & Transfers: F.No. A.35017/01/2021-Ad.II; Dated 30-04-2021]
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2. 

Placing the services of Ms. S. Ashok Rani, IRS(C&IT:2014) at the disposal of Dept. of Commerce as AC (Customs) (Senior Scale) at Cochin SEZ for three years.
[Promotions & Transfers: F.No. A.35017/28/2020-Ad.II; Dated 29-04-2021]
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3. 

Placing the services of Shri SJNHK Vara Prasada Varma, IRS(C&IT:2016) at the disposal of Dept. of Commerce as AC (Customs) (Senior Scale) at Visakhapatnam SEZ for three years.
[Promotions & Transfers: F.No. A.35017/28/2020-Ad.II; Dated 29-04-2021]
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4. 

Grant of NFSG to Shri D.K. Arasu, Joint Commissioner (retd.).
[Promotions & Transfers: F.No. A.32012/01/2021-Ad.II; Dated 29-04-2021]
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5. 

Placing the services of Ms. Arunita Phukan Yadav, IRS (C&IT: 2011) as Executive Director (DS Level), Tea Board, Guwahati at the disposal of Department of Commerce for a period of four years.
[Promotions & Transfers: F.No. A.35017/05/2021-Ad.II; Dated 28-04-2021]
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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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Navy seizes narcotics substance worth Rs 3,000 crores.

19-04-2021

KOCHI: In a major drug bust by the Indian Navy, Indian Naval Ship Suvarna has seized around 300kg of narcotics worth Rs 3000 crore from a fishing vessel in the Arabian Sea on Tuesday. The contraband originating from Makran Coast, Pakistan, was found concealed inside the boat, read more »

Byju’s parent company comes under the scanner of GST intelligence wing for alleged Tax Evasion of Rs. 43 crores.

19-04-2021

The Think & Learn Private Limited (TLPL), the parent of Bengaluru-based Byju’s, reportedly has come under the scanner of the GST intelligence wing for alleged tax Evasion of Rs. 43 crores.

The Byju’s faces two cases for alleged tax evasion of around Rs read more »

Realtime data on vehicle moving without EWB.

19-04-2021

The government is working on a system to soon provide report to GST officers on a real-time basis for those vehicles which are moving without e-way bills, to help intercept stuck trucks at toll plazas and check GST evasion.

The read more »

Latest News - Newspaper Reports on Corruption
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Mumbai: GST superintendent, 2 CAs arrested with Rs 12 lakh bribe.

26-03-2021

MUMBAI: CBI arrested a superintendent of Central GST, Amit Dalal, along with two CAs and one more person in corruption case and recovered Rs 12 lakh bribe amount from them. The CBI also recovered Rs 30 lakh during search at their premises.

It 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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