Central Board of Indirect Taxes and Customs (CBIC)

Why in News?

The Central Board of Indirect Taxes and Customs (CBIC) wins top prize in Public Outreach & Communication Category at India International Trade Fair (IITF) 2025.

• The Central Board of Indirect Taxes and Customs (CBIC) is the apex administrative authority for indirect taxation in India.
• Working Under - The Department of Revenue, Ministry of Finance.
• Earlier name - Central Board of Excise and Customs (CBEC).
• Renamed as - CBIC in 2018 (after roll-out of GST).
• Constitution - Created under the Central Boards of Revenue Act, 1963.
• Functions & Responsibilities
  • Administration of Indirect Taxes - GST (Central GST and Integrated GST), Customs duties, Central Excise (on petroleum products, tobacco, etc.)
  • Policy Implementation & Advisory Role - Drafts rules and notifications for indirect taxes, advises the government on tax policy, and Issues circulars for uniform application of tax laws
  • Revenue Collection - Ensures efficient collection of customs and excise duties and prevents tax evasion and smuggling
  • Trade Facilitation - Simplifies procedures for importers/exporters, promotes ease of doing business, modernizes customs through digitisation and faceless assessment.
  • Enforcement & Anti-Smuggling - Investigates tax fraud and evasion, Coordinates with agencies like:
    • DRI (Directorate of Revenue Intelligence)
    • Narcotics Control Bureau
    • Other enforcement agencies
• Organisational Structure – Chairperson & 6 Members (Customs, GST, Audit, Legal, Administration, etc.)
• Key Field Formations under CBIC
  • Customs Commissionerates
  • GST Commissionerates
  • Customs Preventive units
  • Central Excise offices
  • DRI, DGARM, NACIN etc.

Reference

PIB | CBIC