CBIC (Central Board of Indirect Taxes and Customs)
✓ Last verified 14 Sep 2026
The short version
CBIC administers India's indirect taxes - GST and customs duty - the counterpart to CBDT's direct-tax role, and is why GST rates and customs duty changes are notified through CBIC circulars rather than the Income Tax Department.
The Central Board of Indirect Taxes and Customs administers GST and customs duty in India - the indirect-tax counterpart to CBDT's direct-tax role. GST rate changes, customs duty notifications, and indirect-tax compliance rules are all issued through CBIC, working alongside the GST Council (which recommends rate and policy changes) to implement decisions once finalized. As a consumer, CBIC's decisions show up indirectly every time a GST rate change affects the price of something you buy, or a customs duty change affects the price of an imported product - distinct from CBDT's direct-tax remit over your own income tax return.
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