Introduction To The Central Board of Indirect Taxes And Customs (CBIC)

Looking back at India’s history, the Central Board of Indirect Taxes and Customs (CBIC) was established in India in the year 1944, even before the country’s independence from the British reign.

However, prior to this, the Customs and Central Excise/Central Goods and Services Tax (CGST) department was formed in the year 1855 for the purpose of administering custom laws in the country and collecting import duties and land revenue.

The Central Board of Indirect Taxes and Customs (CBIC) was previously known as the Central Board of Excise and Customs (CBEC).

It deals mainly with the tasks of formulation and implementation of policy concerning to the levy and collection of Customs duties, Central Excise duties and Goods and Services Tax, prevention of smuggling, and administration of matters relating to Customs, Central Goods, Central Excise, Service Tax (CGST), and Narcotics to the extent under CBIC’s purview. 

For its subordinate organizations, the Board is the administrative authority. Also, including Custom Houses, Central Goods, and Services Commissionerates and the Central Revenues Control Laboratory.

Central Board of Indirect Taxes And Customs GST Portal

The official portal/website of the Central Board of Indirect Taxes and Customs (CBIC) GST can be accessed by visiting https://cbic-gst.gov.in.

There are a plethora of services that can be availed online on the CBIC GST portal. Both individual taxpayers and businesses can access services that are relevant to them without any hassle.

Some of the essential GST services that are offered on the official CBIC GST portal are stated as under:

Features And Services Accessible without Login

Below are certain features and services that can be accessed online on the CBIC GST portal without having to log in.

(a) Baggage and Passengers

• Baggage Rules 2016

(b) Directories and Codes

• STD Codes Directory
• ISD Codes Directory
• PIN Codes Directory
• Speed Post Directory

(c) Favorite Site Links

• Govt. and Other Websites
• International Organisations

(d) General Information

• CBIC – What is CBIC?
• C B Revenue Act, 1963
• Customs and Excise Overview
• The Customs Duty Introduction
• Customs Duty Collections
• Central Excise Duty
• Service Tax – An Outline
• GST – UGST and IGST

(e) Income Tax

• Income Tax Rates

(f) Pay Commissions

• 7th CPC OM Pay Fixation
• The 7th CPC Revised Pay Rules
• 7th CPC Govt.’s Acceptance
• The 7th CPC Pension Calculator
• 7th CPC Pay Calculator
• 7th Pay Commission Report
• 6th Pay Commission Report
• 6th CPC – GOI Decisions

(g) Recruitment and Promotion

• Recruitment of Staff
• UPSC CS Examinations
• SSC CGL Examinations
• SSC Physical Standards
• Department Examinations
• Confirmation Syllabus
• Confirmation Examinations
• Promotion Syllabus
• Promotion Examinations

(h) Service Rules

• AIS (Conduct) Rules, 1968
• AIS (D&A) Rules, 1969
• AIS (MA) Rules, 1954
• CCS (Conduct) Rules, 1964
• CCS (CCA) Rules, 1965
• CCS (LTC) Rules, 1988
• CCS (Leave) Rules, 1972
• Travelling Allowance Rules
• PS (Inquiries) Act, 1850
• Disciplinary Proceedings

(i) Trade Facilitation

• ACES – What is ACES?
• CAAP – What is CAAP?
• ICEGATE – What is ICEGATE?
• ICES – What is ICES?
• NIDB – What is NIDB?
• ECDB – What is ECDB?
• RMS – Whatis RMS?
• SWIFT – What is SWIFT?
• ESANCHIT – What is eSANCHIT?
• GSTN – What is GSTN?

Features And Services Accessible Requiring Login

Below are certain features and services that can be accessed online on the CBIC GST portal after login/signing into the portal.

(a) Acts and Rules

• Customs Act, 1962
• Central Excise Act, 1944
• Finance Act, 1994
• CGST, IGST, UGST Acts, 2017
• CBIC Notifications
• CBIC Circulars and Instructions
• Local Standing Orders
• CBIC Recruitment Rules
• CBIC Reward Plus

(b) Allied Acts and Rules

• F.E.M.A. 1999
• FEMA Rules and Regulations
• Circulars under FEMA
• RBI – Master Circulars
• Other Allied Acts and Rules

(c) Budgets and Finance Acts

• Finance Acts from 1953
• Union Budget from 1999
• Budget Speeches from 1947

(d) Directories and Codes

• All India CHA Directory
• Country, Airport, Port Codes
• SEZ, ICD, CFS Codes
• Guest Houses, Holiday Homes
• Currency Exchange Rates
• Import Duty on Gold and Silver
• Gold Price from 1925

(e) Foreign Trade Policy

• Foreign Trade Policy
• Handbook of Procedures
• HP – Appendices
• ITC (HS) Schedules

(f) Manuals and Galleries

• Manuals – Customs, Excise
• e-Learning Quizzes
• Cadre Reviews in CBIC
• CBIC ICE Magazines
• CBIC Suraksha and Vidhi Vartha
• News, Views, and Articles
• Picture and Video Gallery

(g) Promotions and Transfers

• Promotion, Transfer Orders
• Transfer, Placement Policy

(h) Seniority Lists

• Commissioners Seniority Lists
• Gr. ‘A’ Officers Seniority Lists
• Gr. ‘B’ Officers Seniority Lists
• IRS (C & CE) Civil Lists
• CBIC Sampark from 2006
• CBIC List of Retiring Officers

(i) Service Case Laws

• Supreme Court – Judgements
• RTI – CIC Orders

(j) Tariffs and Schedules

• Customs Import and Export Tariff
• Customs Duty Calculator
• CGST, IGST Tariff
• Central Excise Tariff
• Drawback Schedules
• DEPB Schedules

Role And Objectives of Central Board of Indirect Taxes And Customs

The CBIC is headed by a Chairman and has 6 members in addition to the Chairman. In the performance of its administrative and executive functions, the CBIC is assisted by Principal Chief Commissioners/Chief Commissioners and Principal Director Generals/Director Generals.

The Principal Commissioners/ Commissioners working under the Principal Chief Commissioner/ Chief Commissioner’s supervision also discharge executive functions.

The Customs and Central Excise/CGST is administered by the Department of Revenue under the Ministry of Finance that works under the government of India. CBIC is responsible for administering Customs, Goods and Services Tax (GST), Central Excise (CX), Service Tax (ST), and Narcotics.

The CBIC usually deals in the collection of Goods and Services Tax and the Central Excise Duty, whereas the Customs mainly deal with the following:

• Collection of Customs Duty on international airports, international air cargo stations, seaports, custom houses and international inland container depots (ICDs)

• Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICDs), Special Economic Zones (SEZs) and Container Freight Stations (CFSs)

• Prevention of smuggling through Land Customs Station and Border Check Points

• Prevention of smuggling on international airports and sea

Conclusion

The compilation of FAQs on CBIC GST brought out by the Indirect Taxes and Narcotics (NACIN), National Academy of Customs, which is the apex training institution under the Central Board of Indirect Taxes and Customs (CBIC) has been extremely well-received. On the import side, there would be no impact on the levy of Basic Customs duty, Education Cess, Anti-dumping duty, Safeguard duty, and the like.

Although, the Additional duties of Customs, which are in common parlance referred to as Countervailing Duty (CVD). Also, Special Additional Duty of Customs (SAD), it would be replaced with the levy of IGST (Integrated Goods and Services Tax), barring a few exceptions.

On the export side, the export would be treated as a zero-rated supply. Under zero-rated supply, the Integrated Goods and Services Tax paid on export goods, or the input tax credit proportionate to the goods and services consumed in goods exported under bond/LUT would be refunded.