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. 24-04-2025

Value of 10gm Gold ($ 1106.00 x 86.40) = Rs. 95558.00
Basic Customs Duty (5.00%) = Rs. 4778.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 956.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 10gm Gold = Rs. 5734.00

Gold Price Gold Price

Import Duty on Gold

Import Duty Payable on 1 kilogram Silver
w.e.f. 24-04-2025

Value of 1kg Silver ($ 1045.00 x 86.40) = Rs. 90288.00
Basic Customs Duty (5.00%) = Rs. 4514.00
Agri. Infra. and Devel. Cess (1.00%) = Rs. 903.00
Social Welfare Surcharge (0%) = Rs. 0.00
Total Duty on 1kg Silver = Rs. 5417.00

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 2025 >
SunMonTueWedThuFriSat
27282930123
45678R10
11H1314151617
18192021222324
25262728293031
1234567
H = Gazetted Holidays
R = Restricted Holidays

List of Holidays

Central Government D.A. Rates

Effective Dates DA Rates
01-01-2025    55%
01-07-2024    53%
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?
Documents added in the Referencer Library.

CGST, IGST & UGST - Notifications, Circulars & Instructions
see more »

1. 

Instructions for processing of applications for GST registration.
[CGST Instructions: F.No. CBIC- 20016/24/2025-GST; Dated 17-04-2025] read more »
2. 

Various issues related to availment of benefit of Section 128A of the CGST Act, 2017.
[CGST Circulars: F.No. CBIC-20001/14/2024-GST; Dated 27-03-2025] read more »
3. 

Notifies Central Goods and Services Tax (Second Amendment) Rules 2025.
[CGST Notifications: F.No. CBIC-20016/12/2025-GST; Dated 27-03-2025] read more »
4. 

Amends notification No. 02/2017-Central Tax.
[CGST Notifications: F.No. CBIC-20016/8/2025-GST; Dated 13-03-2025] read more »
5. 

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
[CGST Circulars: F.No. 19354/2/2025-TO(TRU-II)-CBEC; Dated 14-02-2025] read more »

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

1. 

Closing of the Integrated Check Post Attari for all types of incoming and outgoing passengers and movement of goods.
[Board's Instructions: F.No. 581/09/2023-LC; Dated 26-04-2025] read more »
2. 

Simplification of procedures related to Air Cargo Movement & Transhipment.
[Board's Circulars: F.No. 450/91/2024-Cus.IV; Dated 25-04-2025] read more »
3. 

Requirement of CITES Export permit or CITES Reexport certificate for agarwood products.
[Board's Instructions: F.No. 401/14/2025-Cus.Ill; Dated 25-04-2025] read more »
4. 

Goods Imported (Conditions of Transshipment) Regulations, 2025.
[Notifications (Non-Tariff): F.No. 450/91/2024 IV; Dated 24-04-2025] read more »
5. 

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. 467/01/2025-Cus.V; Dated 23-04-2025] read more »

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

1. 

Constitution of Interim Board for Settlement under Sec 31A of Central Excise Act, 1944.
[Notifications (Tariff): F.No. 190349/6/2025-TRU; Dated 08-04-2025] read more »
2. 

Setting up of office for operationalising Interim Boards for Settlement.
[Office Orders: F.No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC; Dated 08-04-2025] read more »
3. 

Re-assignment of appeals pending in kolkata Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »
4. 

Re-assignment of appeals pending in Nagpur Zone.
[Office Orders: F.No. CBIC-240137/1/2025 Service Tax SECTION-CBEC; Dated 08-04-2025] read more »
5. 

Increases Special Additional Excise duty on motor spirit, commonly known as petrol, and high speed diesel oil.
[Notifications (Non-Tariff): F.No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC; Dated 07-04-2025] 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. 

DO Letter from the Chairman.
[Service Matters: F.No. 16/News Letter/CH(IC)/2025; Dated 21-04-2025] read more »
2. 

Posting of IRS (C&IT) officers (Probationers) of 74th and 75th Batch in the grade of Assistant Commissioner.
[Promotions & Transfers: F.No. A.22013/01/2025-Ad.II; Dated 21-04-2025] read more »
3. 

DO Letter from the Chairman.
[Service Matters: F.No. 15/News Letter/CH(IC)/2025; Dated 15-04-2025] read more »
4. 

Transfer/posting in the grade of Additional/ Joint Commissioner-Corrigendum to Office Order No. 69/2025 dated 04.04.2025.
[Promotions & Transfers: F.No. A.32012/24/2024-Ad.II; Dated 07-04-2025] read more »
5. 

Promotion and posting in the grade of Chief Commissioner of Customs & Indirect Taxes.
[Promotions & Transfers: F.No. A.22012/01/2025-Ad.II; Dated 07-04-2025] read more »

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

1. 

Procedure for Allocation of Quantities for import of Calcined Petroleum Coke for Aluminium Industry and Raw Petroleum Coke for CPC manufacturing industry, for the Financial Year 2025-26- reg.
[DGFT - Public Notices: F.No. ; Dated 12-02-2025] read more »
2. 

Amendment in Export Policy of Raw Human Hair
[DGFT - Notifications: F.No. ; Dated 10-02-2025] read more »
3. 

Amendment in Import Policy condition no. 1(III) under Chapter 87 of ITC (HS), 2022, Schedule –I (Import Policy). - reg.
[DGFT - Notifications: F.No. ; Dated 07-02-2025] read more »
4. 

Amendments in conditions of the Standard Input Output Norms (SION) at E-136 for export of Wheat Flour - regarding.
[DGFT - Public Notices: F.No. ; Dated 07-02-2025] read more »
5. 

Export of Broken Rice to Senegal through National Cooperative Exports Limited (NCEL) -reg
[DGFT - Notifications: F.No. ; Dated 06-02-2025] read more »

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 »

Countervailing Duty (CVD) on Saccharin and Its Classification.

19-08-2024

1. As per the Notification No.04/2022-Customs (CVD) dated 21.10.2022, final Countervailing Duty (CVD) has been levied on import of Saccharine originating in or exported from Thailand. The said goods is specified in column (3) of the table of the said notification falling under tariff item 29251100 of read 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 »

Latest News - From Newspaper Headlines
see more »

Cabinet approves release of an additional instalment of Dearness Allowance to Central Government employees and Dearness Relief to Pensioners w.e.f. 01.01.2025.

28-03-2025

48.66 lakh Central Government employees and 66.55 lakhs pensioners to benefit

2% benefit to cost Rs. 6614.04 crore per annum to exchequer

The Union Cabinet chaired by Prime Minister Narendra Modi approved to release of an additional instalment of Dearness Allowance read more »

Ranya Rao case: The gold dealer who helped actor Kannada actress Ranya Rao sell smuggled gold has been sent to the custody of the Directorate of Revenue Intelligence.

27-03-2025

Sahil Jain, who allegedly helped Ranya Rao sell the smuggled gold, will be in DRI custody till March 29, news agency ANI reported.

Newswire PTI reported on Thursday, quoting sources, that Sahil Jain was arrested for helping Harshavardhini Ranya, alias Ranya Rao, dispose of read more »

In third arrest in Ranya Rao case, businessman who helped her sell smuggled gold nabbed.

27-03-2025

Ballari businessman Sahil Sakariya Jain is alleged to have helped actress Ranya Rao, arrested with Rs 14.2 kg of gold wrapped on her body, on multiple occasions.

The Directorate of Revenue Intelligence (DRI) has made a third arrest in the gold smuggling case involving read more »

Gold smuggling case: At bail hearing, actress Ranya Rao’s counsel questions physical search consent obtained by DRI.

26-03-2025

The DRI has argued that Ranya Rao gave her consent to be presented before a gazetted Customs officer of the rank of deputy director to obtain clearance for a physical search.

The counsel for actress Ranya Rao has called into question the presence of read more »

Chennai man lands in Bengaluru airport with exotic simians, held.

25-03-2025

Sources said the gang likely avoided Chennai airport after customs arrested both a smuggler and the receiver of trafficked animals from Malaysia during a seizure on March 7.

CHENNAI: A 24-year-old Chennai native was arrested by Bengaluru Air Customs for allegedly trafficking six exotic read more »

Latest News - Newspaper Reports on Corruption
see more »

Haryana: CBI court jails 3 excise officials for 4 years in corruption case.

05-03-2025

The convicted officials were found guilty under Section 120-B (criminal conspiracy) of the Indian Penal Code (IPC) and various provisions of the Prevention of Corruption Act, 1988

A special CBI court in Panchkula has sentenced three central excise officials to four years of rigorous read more »

Chennai Customs Additional Commissioner Sent To Prison Till Feb 25 in Rs.2 Crore Green Peas Import Scam.

14-02-2025

A Chennai Court has sent the Additional Commissioner of Customs, M. Sathishkumar, till February 25 for his alleged role in a Rs.2 crore green peas import fraud. 

The Directorate of Revenue Intelligence (DRI) arrested him on Wednesday, exposing a major smuggling racket that has read more »

Latest Judgements - SC Judgements on Service Matters
see more »

04/04/2025

JOGESWAR SAHOO & ORS. vs. THE DISTRICT JUDGE, CUTTACK & ORS.

Service Case - the appellants were working on the post of Stenographers when the subject illegal payment was made to them - It is not reflected in the record that such payment was made to the appellants on account of any fraud or misrepresentation by them - when the financial benefit was extended to the appellants by the District Judge, Cuttack, the same was subsequently not approved by the High Court which resulted in the subsequent order of recovery - It is also not in dispute that the payment was made in the year 2017 whereas the recovery was directed in the year 2023 - in the meanwhile, the appellants have retired in the year 2020 - It is also an admitted position that the appellants were not afforded any opportunity of hearing before issuing the order of recovery - The appellants having superannuated on a ministerial post of Stenographer were admittedly not holding any gazetted post as such applying the principle enunciated by this Court in the above quoted judgment, the recovery is found unsustainable

Case Law »
20-02-2025

UNION OF INDIA & ANR. vs. M. SIDDARAJ

Service Matters - Notional increment - Directing that Clauses (a), (b) and (c) of the order dated 06.09.2024 will be treated as final directions - Clause (d) of the order dated 06.09.2024 requires modification - (a) The judgment dated 11.04.2023 will be given effect to in case of third parties from the date of the judgment, that is, the pension by taking into account one increment will be payable on and after 01.05.2023 - Enhanced pension for the period prior to 31.04.2023 will not be paid - (b) For persons who have filed writ petitions and succeeded, the directions given in the said judgment will operate as res judicata, and accordingly, an enhanced pension by taking one increment would have to be paid - (c) The direction in (b) will not apply, where the judgment has not attained finality, and cases where an appeal has been preferred, or if filed, is entertained by the appellate court - (d) In case any retired employee filed an application for intervention/impleadment/writ petition/original application before the Central Administrative Tribunal/High Courts/this Court, the enhanced pension by including one increment will be payable for the period of three years prior to the month in which the application for intervention/ impleadment/ writ petition/ original application was filed.

Case Law »