Central Board of Indirect taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs & Indirect Taxes (GST & Central Excise), prevention of smuggling and administration of matters relating to Customs, GST, Central Excise and Narcotics to the extent under CBIC's purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, CGST & Central Excise Commissionerates and the Central Revenues Control Laboratory.
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*w.r.t Central taxpayers.