Central Board of Indirect Taxes and Customs

The Central Board of Indirect Taxes and Customs (CBIC), formerly the Central Board of Excise and Customs, is a statutory body under the Department of Revenue, Government of India. It oversees the administration of indirect taxes, including customs duties, excise duties, and the Goods and Services Tax (GST). CBIC's function also extends to prevention of smuggling, illicit financial activities, and regulation and control of narcotics through its attached/subordinate offices.

Central Board of Indirect Taxes and Customs
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
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Mottoदेशसेवार्थ करसंचय (Sanskrit)
Tax collection in Service of the Nation
Agency overview
Formed26 January 1944; 80 years ago (26 January 1944)
Employees19,178 (Gazetted Officers)
53,754 (Non Gazetted Officers)
Jurisdictional structure
Federal agencyIndia
Operations jurisdictionIndia
Governing bodyGovernment of India
General nature
Operational structure
HeadquartersMinistry of Finance, North Block, New Delhi, India
Elected officer responsible
Agency executive
  • Shri Sanjay Kumar Agarwal, IRS, Chairperson
Parent agencyDepartment of Revenue
Facilities
Branches91
Website
cbic.gov.in

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 in India.

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 Staff Selection Commission (SSC) conducted matric level, higher secondary level, executive officers through combined graduate level exams and IRS officers through Civil Services Examination who start their careers as Assistant Commissioners/Directors in the field with a few senior- most officers who become Chairman/Members of CBIC/CESTAT/Settlement Commission.

CBIC extends April GST payment, The due date of payment of tax for the month of April 2022 by taxpayers under the QRMP scheme via GST PMT-06 has been extended till May 27, 2022.[1]

Organizational structure

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The Central Board of Indirect Taxes & Customs (CBIC) is headed by a chairperson and consists of six members.[2]

  1. Chairperson - Sanjay Agarwal, IRS
  2. Member (Customs) - Rajiv Talwar, IRS (C & IT 1988)[3]
  3. Member (Legal, CX & ST) - Ajay Jain, IRS
  4. Member (GST & Tax Policy) - Vivek Johri, IRS
  5. Member (Administration & Vigilance) - Sungita Sharma, IRS
  6. Member (Investigation) - Om Prakash Dadhich, IRS
  7. Member (IT & Taxpayer Services) - Sandheep Kumar, IRS

Designation

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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

Divisions

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  • GST
  • Customs
  • Customs (Preventive) and airport authorities
  • Tax Payer Services (India)

Associated agencies

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Duties

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CBIC administers Indirect Taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.

Goods & Services Tax/Central Excise/Service Tax

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  1. Collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.

Customs

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  1. Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
  2. Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZ's) & Container Freight Stations (CFS's).
  3. Prevention of Smuggling on International Airports & Sea.
  4. Prevention of Smuggling through Land Customs Station & Border Check Points.
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References

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  1. ^ Team, BS Web. "LIVE news: CBIC extends April GST payment, return form filing dates". www.business-standard.com. Retrieved 17 May 2022.
  2. ^ "CBIC board office". www.cbic.gov.in.
  3. ^ "Rajiv Talwar IRS appointed Member- CBIC". 7 September 2021.