Central Board of Indirect Taxes and Customs
The Central Board of Indirect Taxes and Customs (CBIC) (Hindi:केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड) is the nodal national agency responsible for administering Customs, GST, Central Excise, Service Tax & Narcotics in India. The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India.
Central Board of Indirect Taxes and Customs | |
---|---|
Motto | देशसेवार्थ करसंचय (Sanskrit) Tax collection in Service of the Nation |
Agency overview | |
Formed | 26 January 1944 |
Employees | 19,178 (Gazetted Officers) & 53,754 (Non Gazetted Officers) |
Jurisdictional structure | |
Federal agency | India |
Operations jurisdiction | India |
Governing body | Government of India |
General nature | |
Operational structure | |
Headquarters | Ministry of Finance, North Block, New Delhi, India |
Elected officer responsible |
|
Agency executive |
|
Parent agency | Ministry of Finance, Department of Revenue, Government of India. |
Facilities | |
Branchs | 91 |
Website | |
www |
Currently the Customs and Central Excise / GST department comes under the Department of Revenue, Ministry of Finance, Government of India. The agency is staffed by ministerial staff selected through ssc matric level ssc higher secondary and ssc combined graduate level exams and officers from the rank of inspectors by ssc combined graduate level exams and IRS officers by civil service exam who start their careers as Assistant Commissioners/Directors in the field and within 20–25 years rise to the post of Chief Commissioners, with a few senior most officers who become Chairman/Members of CBIC / CESTAT / Settlement Commission.
Organizational structure
The Central Board of Indirect Taxes & Customs (CBIC) is headed by M. Ajit Kumar, IRS and at present consists of five Members of CBIC.
- Chairperson - Roopam Kapoor
- Member (Tax Policy)
- Member (Customs)
- Member (Admin & Vigilance) - M. Ajit Kumar, IRS
- Member (Investigation & Additional Charge of Member - IT & Taxpayer Services) - Sandeep Mohan Bhatnagar, IRS
- Member (GST, CX, ST, Legal & CV) - Ashok Kumar Pandey, IRS
Designations
The designations and time-scales within the Indian Revenue Service (Customs & CGST) are as follows after cadre restructure:
Position / Pay Grade in the Government of India | Level and Rank | |
---|---|---|
1 | Junior Time Scale | Assistant Commissioner of Customs and CGST / Entry-level (Probationer) |
2 | Senior Time Scale | Deputy Commissioner of Customs and CGST (Equivalent to) Under Secretary to Government of India |
3 | Junior Administrative Grade | Joint Commissioner of Customs and CGST (Equivalent to) Deputy Secretary to Government of India |
4 | Selection Grade | Additional Commissioner of Customs and CGST (Equivalent to) Director to Government of India |
5 | Senior Administrative Grade | Commissioner of Customs and CGST/Additional Director General (Equivalent to) Joint Secretary to Government of India |
6 | Higher Administrative Grade | Principal Commissioner of Customs and CGST (Equivalent to) Additional Secretary to Government of India |
7 | Higher Administrative Grade + | Chief Commissioner of Customs and CGST /Director General (Equivalent to) Special Secretary to Government of India |
8 | Apex Scale | Principal Chief Commissioner of Customs and CGST/ Chairman/Member of CBIC. Director General of Central Economic Intelligence Bureau (Equivalent to) Secretary to Government of India |
Associated agencies
- Directorate of Revenue Intelligence
- Directorate General of GST Intelligence
- Central Economic Intelligence Bureau
- Financial Intelligence Unit (FIU- India)
- Directorate General of Performance Management
- National Academy of Customs, Indirect Taxes & Narcotics (NACIN)
- Directorate General of Vigilance
- Directorate General of Audit
- Directorate General of Export Promotion
- Customs, Excise and Service Tax Appellate Tribunal
- Directorate General of Goods & Services Tax Intelligence
- Opium & Alkaloid Department
- Economic Intelligence Council
- Enforcement Directorate
- Central Bureau of Narcotics
- Directorate General of Systems
Duties
CBIC administers Indirect Taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.
Goods & ServicesTax/Central Excise/Service Tax
- Collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.
Customs
- Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
- Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZ's) & Container Freight Stations (CFS's).
- Prevention of Smuggling on International Airports & Sea.
- Prevention of Smuggling through Land Customs Station & Border Check Points.
Gallery
- Customs & Central Excise Officer on Republic Day
- Customs & Central Excise Headquarter in New Delhi
- Customs & Central Excise Officers at NACEN