Central Board of Indirect Taxes & Customs (CBIC) plays an essential role in India's tax landscape, managing several indirect taxes such as Goods and Services Tax (GST), customs duties, and central excise duty. This overview provides insights into CBIC’s history, structure, and functions, crucial for UPSC aspirants.

Understanding the CBIC: Operating under India's Finance Ministry, CBIC oversees the enforcement of indirect taxes. Known previously as the Central Board of Excise and Customs (CBEC), it was renamed in 2018 to better reflect its extensive responsibilities. The CBIC is pivotal for policy formations related to excise duties, customs, and GST, and it actively combats smuggling and drug trafficking.

Historical Background: The roots of CBIC trace back to 1924 with the establishment of the Central Board of Revenue. In 1964, it was split, forming CBDT and CBEC, which in 2018 became CBIC, expanding its indirect tax oversight.

Organizational Structure: The CBIC is chaired by a senior IRS officer and includes several members managing different sectors such as customs, GST, legal affairs, and investigations. The Chairperson also acts as an ex officio Special Secretary to the Government.

• Customs: Focus on customs duties and regulatory affairs.
• IT & Taxpayer Services: Manages IT and taxpayer services.
• CE, ST & Legal: Deals with central excise, service tax, and legal issues.
• GST & Tax Policy: Oversees GST, tax policy, and vigilance.
• Investigation: Directs investigations in indirect taxation.

Key Functions: CBIC's functions are pivotal to India’s tax compliance and system integrity. It oversees GST collection, manages remaining central excise and service taxes, and collects customs duties across several channels like LCS, ICDs, SEZs, CFSs, airports, and seaports.

• Smuggling Prevention: Active monitoring at international airports, seaports, land customs stations, and border checkpoints.

Attached and Subordinate Offices: Supporting CBIC's operations are various offices, including the Directorate General of Audit, Directorate General of GST Intelligence, and others focused on taxpayer services and revenue intelligence.

Role in UPSC Preparation: For UPSC candidates, an understanding of the CBIC's evolution, structure, functions, and attached offices is vital. It provides insight into India's taxation framework, enhancing examination readiness and knowledge of governmental operations.

Conclusion: The CBIC is integral to India's tax administration, responsible for crucial functions like GST and customs duty management and smuggling prevention. UPSC aspirants benefit from understanding CBIC’s function and historical significance, offering a comprehensive view of India's tax system.