An Overview of the Central Board of Indirect Taxes & Customs (CBIC)

The Central Board of Indirect Taxes falls under the Department of Revenue of the Finance Ministry, Government of India. It was previously known as the Central Board of Excise and Customs (CBEC).

• The CBIC was originally established as the Central Board of Excise and Customs (CBEC), but was renamed in 2018 to reflect its broader role in tax administration.
• It is responsible for policy formulation related to the levy and collection of central excise duties, customs, central goods and services tax, IGST, and also for the administration of these taxes. It also plays a crucial role in preventing smuggling and controlling narcotics as per the prescribed extent.
• The CBIC is the supervisory body for its subordinate organisations, which include Central Excise and Central GST Commissionerates, Custom Houses and the Central Revenues Control Laboratory.
• The CBIC is a statutory body that was established under the Central Boards of Revenue Act, 1963.
• The Central Board of Indirect Taxes and Customs came into existence in 1964 when the Central Board of Revenue was divided into the Central Board of Direct Taxes (CBDT) and the Central Board of Excise and Customs.

To further enhance your understanding of the Indian taxation system, you can explore our guide on Taxation in India.

Members of the CBIC

The Chairperson of the CBIC is the senior-most Indian Revenue Service (IRS – Customs & Indirect Taxes) officer in India. In addition to being the cadre controlling authority of the IRS (C&IT), the Chairperson also holds the position of ex officio Special Secretary to the Government of India. The position of Chairperson is appointed by the Appointments Committee of the Cabinet (ACC).

The CBIC also has members for various departments including Customs; IT & Taxpayer Services; CE, ST & Legal; GST & Tax Policy, Administration & Vigilance; and Investigation.

Functions of the CBIC

The CBIC plays a vital role in administering indirect taxes in India, such as the goods and services tax, and customs.

• It is responsible for the collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.
• The CBIC also oversees the collection of Customs Duty at Land Customs Stations, Inland Container Depots (ICDs), Special Economic Zones (SEZs) & Container Freight Stations (CFSs).
• It also handles the collection of Customs Duty at International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICDs.
• The CBIC plays a crucial role in preventing smuggling activities at International Airports & Sea.
• It is also responsible for preventing smuggling through Land Customs Station & Border Checkpoints.

Attached and Subordinate Offices of the CBIC

The CBIC supervises a number of attached and subordinate offices. The list below provides a brief overview of these offices.

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