What is CBIC?

The Central Board of Indirect Taxes and Customs (CBIC) is the apex administrative authority responsible for the formulation and implementation of policies related to indirect taxation in India. It operates under the Department of Revenue, Ministry of Finance, Government of India.

Previously known as the Central Board of Excise and Customs (CBEC), it was renamed CBIC after the rollout of the Goods and Services Tax (GST).

Key Functions & Responsibilities

CBIC’s core duties include:
✔ Administering and collecting indirect taxes like GST, Customs Duty, Central Excise, and IGST.
✔ Formulating tax policies and advising the Government on indirect tax matters.
✔ Preventing smuggling and illicit financial activities, including control over Narcotics as per relevant laws.
✔ Serving as the administrative authority for Custom Houses, GST Commissionerates, and other subordinate offices.

This makes CBIC a crucial institution for understanding India’s revenue system, trade regulations, and tax framework — topics frequently asked in competitive exams.

Organisational Structure

CBIC is headed by a Chairperson along with six members, each responsible for key portfolios such as Customs, GST, Tax Policy & Legal, IT & Compliance Management, and Vigilance.

The Board functions through a hierarchy of officers recruited via competitive examinations like SSC CGL, CGL Executive, and Indian Revenue Service (IRS) through the Civil Services Examination.

Latest Update – Leadership Change (2025)

Recently, Vivek Chaturvedi, IRS has been appointed as the Chairman of CBIC, taking charge from December 1, 2025. This leadership transition is significant for ongoing reforms and policy implementation in the indirect tax system.

Why CBIC Matters for Competitive Exams

• Important government body under Finance Ministry — high relevance for GS papers.

• Indirect tax reforms and GST policies affect India’s economic structure and tax regime questions.

• Topics like customs law, GST administration, and tax policy formulation are regular mains/upcoming prelims topics.

CBIC at a Glance