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CBIC UPSC NOTE

 


  • The Central Board of Indirect Taxes is under the Department of Revenue, Finance Ministry, Government of India.

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

  • It engages in policy formulation of matters concerned with the levy and collection of central excise duties, customs, central goods and services tax and IGST, administration of these taxes, prevention of smuggling and also narcotics to the extent prescribed. 

  • CBIC is a statutory body established under the Central Boards of Revenue Act, 1963.

  • CBIC was formed in 1964

CBIC Functions

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

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

  • Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICDs.

  • Prevention of Smuggling on International Airports & Sea.

  • Prevention of Smuggling through Land Customs Station & Border Checkpoints.

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Learnerz IAS | Concept oriented UPSC Classes in Malayalam: CBIC UPSC NOTE
CBIC UPSC NOTE
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Learnerz IAS | Concept oriented UPSC Classes in Malayalam
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