Referencer Login

New User? Forgot User Name?

Forgot Password? Login Problem?

Baggage Rules

CBEC_Baggage_Guide_2020
Baggage Rules

Import Duty Payable on 10 grams Gold
w.e.f. 03-05-2024

Value of 10gm Gold = Rs. 63347.00
Basic Customs Duty = Rs. 6335.00
Agri. Infra. and Devel. Cess = Rs. 3167.00
Social Welfare Surcharge = Rs. 950.00
Total Duty on 10gm Gold = Rs. 10452.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 03-05-2024

Value of 1kg Silver = Rs. 74734.00
Basic Customs Duty = Rs. 7473.00
Agri. Infra. and Devel. Cess = Rs. 3737.00
Social Welfare Surcharge = Rs. 1121.00
Total Duty on 1kg Silver = Rs. 12331.00

Silver Price Silver Price

Import Duty on Silver

Exchange Rates

Exchange Rates Exchange Rates

GST Revenue Collections

GST Revenue Collections GST Revenue Collections

GST Corner

Indian Customs Holidays

< May 2024 >
SunMonTueWedThuFriSat
2829301234
567R91011
12131415161718
19202122H2425
2627282930311
2345678
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2024    50%
01-07-2023    46%
01-01-2023    42%
01-07-2022    38%
01-01-2022    34%
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
01-04-2020 07.10%
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%
01-10-2016 08.00%
01-04-2016 08.10%

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.

Buy or Read for Free a Kindle Edition

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)

What's New?
View all the new documents added in the Referencer Library at a glance.

Goods and Services Tax (CGST, IGST & UGST) - Notifications, Circulars & Instructions
see more »

1. 

Provides waiver of interest for specified registered persons for specified tax periods.
[CGST Notifications: F.No. CBIC-20001/7/2023-GST; Dated 10-04-2024] read more »
2. 

Extends the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024.
[CGST Notifications: F.No. CBIC-20013/7/2021-GST; Dated 08-04-2024] read more »
3. 

Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers.
[CGST Instructions: F.No. GST/INV/Instructions/2023-24; Dated 30-03-2024] read more »
4. 

Notifies “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
[CGST Notifications: F.No. CBIC-20001/1/2024-GST; Dated 22-02-2024] read more »
5. 

Amends Notification No. 02/2017-CT dated 19th June, 2017.
[CGST Notifications: F.No. CBIC-20016/18/2023-GST; Dated 30-01-2024] read more »

Customs - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Amendments to the All Industry Rates of Duty Drawback effective from 03.05.2024.
[Board's Circulars: F.No. 605/13/2023-DBK; Dated 07-05-2024] read more »
2. 

Further amends List 34A and List 34B in the Appendix to the Table of Notification No. 50/2017-Customs dated 30.06.2017.
[Notifications (Tariff): F.No. CBIC-190354/35/2023-TO(TRU-I); Dated 06-05-2024] read more »
3. 

Amends specified customs tariff notifications to exempt applicable import duty on imports of desi chana (HS 0713 20 20) up to 31.03.2025; to impose export duty of 40% on exports of Onions (HS 0703 10); to extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.10.2024.
[Notifications (Tariff): F.No. CBIC-190354/241/2023-TO(TRU-I); Dated 03-05-2024] read more »
4. 

Exchage Rates - Superseds Notification No. 30/2024-Customs(N.T.), dated 18th April, 2024.
[Notifications (Non-Tariff): F.No. 468/01/2024-Cus.V; Dated 02-05-2024] read more »
5. 

Instruction on review of requirement of G-Card holders at a Customs Station and conduct of G-Card examination in terms of Regulation 13 of CBLR, 2018.
[Board's Instructions: F.No. 520/12/2022-Cus.VI; Dated 01-05-2024] read more »

Central Excise - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-04-2024] read more »
2. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 03-04-2024] read more »
3. 

Amends notification No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 15-03-2024] read more »
4. 

Further amends No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on export of Diesel.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 29-02-2024] read more »
5. 

Amends No. 18/2022-Central Excise, dated the 19th July, 2022 to increase the Special Additional Excise Duty on production of Petroleum Crude.
[Notifications (Tariff): F.No. 354/15/2022-TRU; Dated 29-02-2024] read more »

Service Tax - C.B.I.C. Notifications, Circulars & Instructions
see more »

1. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.
[Orders: F.No. CBIC-110267/42/2023-CX-VIII SECTION-CBEC; Dated 04-05-2023] read more »
2. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s A.K. Construction Co.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
3. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Hi-tech Equipment Services.
[Orders: F.No. CBIC-240137/3/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
4. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Subhash Earthmovers.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 04-05-2023] read more »
5. 

Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Alpesh Kumar Gokulbhai Patel.
[Orders: F.No. CBIC-24/2/2023-ST SECTION-CBEC; Dated 27-04-2023] read more »

Others - C.B.I.C. Orders on Promotions, Transfers, etc.
see more »

1. 

Proforma Promotion in the grade of Principal Chief Commissioner of Customs and Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/62/2023-Ad.ll; Dated 09-05-2024] read more »
2. 

DO Letter from the Chairman.
[Service Matters: F.No. 19/News Letter/CH(IC)/2024; Dated 06-05-2024] read more »
3. 

Reinstatement of Shri Vikas Jhajharia, IRS (C&IT: 2007) in IRS (C&IT) and attachment to DG Taxpayer Services, Delhi for drawing his pay and allowances.
[Promotions & Transfers: F.No. A-35017/34/2024-Ad.ll; Dated 06-05-2024] read more »
4. 

Promotion to the grade of Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/53/2023-Ad.ll; Dated 02-05-2024] read more »
5. 

Proforma promotion in the grade of Principal Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A-32012/68/2023-Ad.ll; Dated 01-05-2024] read more »

FT Policy - D.G.F.T. Notifications, Circulars, Notices, etc.
see more »

1. 

Amendment in para 5.15 of Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme.
[DGFT - Public Notices: F.No. ; Dated 29-09-2022] read more »
2. 

Extension of HBP 2015-20
[DGFT - Public Notices: F.No. ; Dated 29-09-2022] read more »
3. 

Procedure for Registration Certificate for Import of Fresh (green) Areca Nut from Bhutan without Minimum Import Price (MIP) condition
[DGFT - Public Notices: F.No. ; Dated 28-09-2022] read more »
4. 

Extension for the period of exports of broken rice (HS code 1006 40 00) from 15th September, 2022 till 30th September, 2022 as mentioned in Notification No. 31 dt. 08.09.2022.
[DGFT - Notifications: F.No. ; Dated 20-09-2022] read more »
5. 

Insertion of Para 2.52(d) under the Foreign Trade Policy in sync with RBI A.P.(DIR Series) Circular No. 10 dated 11th July 2022.
[DGFT - Notifications: F.No. ; Dated 16-09-2022] read more »

NB: Data compiled by Shri Dinesh Singh, Asst. Commissioner of Customs (Retd.), Mumbai

Discussion Board - Member's Feedback, Queries & Replies
see more »

09-02-2024

Sir,

F. No. 137/14/2008-CX-4 dated 01.07.2011 whereby ad hoc exemption Order No 1/1/2011.

read more »

07-07-2022

Sir,

As per section 111(o) of the Customs Act 1962, any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in read more »

News & Views - Articles Written by Prominent Members
see more »

Review of Legal Provisions in The Matter of Conversion of Foreign Going Vessel from Foreign Run To Coastal Run.

22-03-2024

1. Last year Notification No. 50/2017-Cus., dated 30-06-2017 was amended vide Notification No. 60/2003-Cus., dated 19-10-2023 and a new S.No. 551A was inserted in the said notification. Details of S.No. 551A are as mentioned below: (Please see table printed at the end). 

read more »

Organisational Restructuring of the CBIC and Review of the Indirect Tax Acts.

31-10-2023

1. As reported in the online portal www.zeebiz.com on 06.08.2023, the Central Board of Indirect Taxes and Customs (CBIC) is mulling a comprehensive restructuring of the organisation, set up 6 decades ago, to make it more effective and remove overlapping, if any, as many of its read more »

Latest News - From Newspaper Headlines
see more »

Airport Customs seizes 12.72 kg gold worth Rs 8.17 crore in four days.

12-05-2024

In different cases between April 29 and May 2, where the amount of seized foreign origin smuggled gold exceeded Rs 1 crore, Customs officials have arrested six passengers.

Mumbai airport Customs, in the last four days, have seized 12.74 kg of smuggled gold worth read more »

122 Shipping Containers Seized In Massive Customs Ops At JNPT Port Over Suspected Contraband From China, 'Monday Hold' Operation Launched.

10-05-2024

These containers are alleged to have entered the JNPT port through false declarations. The CIU has issued an order stating that they have received confidential intel related to these containers, which cannot be disclosed. The containers are to be placed under 24x7 CCTV surveillance and lighting until read more »

Mumbai DRI seizes Rs. 15 crore worth cocaine from African national.

10-05-2024

The passenger was placed under arrest under the provisions of the Narcotic Drugs and Psychotropic Substances Act

The Directorate of Revenue Intelligence (DRI) has seized 1.46kg of cocaine, worth approximately Rs. 15 crore in the illegal drugs market, from an African national read more »

Afghanistan Consul General resigns after DRI intercepts her with gold worth Rs 18 crore at Mumbai airport.

05-05-2024

Last week, the DRI caught Zakia Wardak with foreign-origin gold while she was travelling from Dubai. Wardak was, however, not arrested owing to the diplomatic immunity she enjoys.

Consul General of Afghanistan Zakia Wardak resigned on Saturday alleging “unfair targeting” and attempts at read more »

Afghan diplomat caught at Mumbai airport with 25kg gold smuggled from Dubai.

04-05-2024

Zakia Wardak, Afghanistan's consul general, was intercepted at Mumbai airport smuggling 25 kg gold worth Rs 18.6 crore from Dubai. She evaded arrest due to diplomatic immunity, with gold bars concealed in her customised clothing.

Directorate of Revenue Intelligence (DRI) officials intercepted consul general read more »

Latest News - Newspaper Reports on Corruption
see more »

Ex-Central Excise and Central Tax Superintendent (GST) Handed 3-Year Jail Term and Rs. 5 Lakh Fine for Bribery CBI meticulously orchestrated a sting operation, setting a trap that led to the apprehension of the accused red handed.

12-05-2024

The Special Judge for Central Bureau of Investigation (CBI) Cases in Bangalore has sentenced the former Superintendent of Central Excise and Central Tax (GST) to a three-year imprisonment term along with a fine of Rs. 5.0 lakh in connection with a bribery case. The case dates back read more »

Delhi Court Discharges Former Customs Officer From Corruption Charges.

12-05-2024

District Judge Naresh Kumar Laka was hearing the case against former customs officer Mahesh Sharma, customs house agent or broker Sunil Kumar, and Manoj Dang of Dang Trading Company Pvt Ltd.

Delhi court discharged a former deputy commissioner of customs and three others read more »

Latest Judgements - SC Judgements on Service Matters
see more »

19/05/2023

UNION OF INDIA & ANR. Vs. M. SIDDARAJ

Service Matter - The issue raised in these appeals is squarely covered by a judgment rendered in Civil Appeal No. 2471 of 2023 decided on 11.04.2023 titled as Director (Admn. And HR) KPTCL and Others Vs.C.P. Mundinamani and Others (2023) SCC Online SC 401 - The issue being same, the present civil appeals also stand disposed of in terms of the aforesaid judgment - All the intervention applications are allowed and the intervenors shall also be entitled to the same relief.

Case Law »
11-04-2023

THE DIRECTOR (ADMN. AND HR) KPTCL & ORS. Vs. C.P. MUNDINAMANI & ORS.

Service Matter - The Division Bench of the High Court has rightly directed the appellants to grant one annual increment which the original writ petitioners earned on the last day of their service for rendering their services preceding one year from the date of retirement with good behaviour and efficiently. We are in complete agreement with the view taken by the Division Bench of the High Court. Under the circumstances, the present appeal deserves to be dismissed and is accordingly dismissed.

Case Law »