Indian Revenue Service (Customs & Indirect Taxes)
About the Service
The Indian Revenue Service (Customs & Indirect Taxes) — abbreviated as IRS (C&IT) — is one of India’s premier Group A Central Civil Services. It plays a crucial role in the administration, formulation, and enforcement of policies related to Customs, Goods and Services Tax (GST), Central Excise, and Narcotics.
The service ensures efficient collection of indirect taxes, curbs smuggling and tax evasion, and promotes trade facilitation in alignment with India’s fiscal and economic policies.
The Central Board of Indirect Taxes and Customs (CBIC), under the Department of Revenue, Ministry of Finance, serves as the controlling authority for IRS (C&IT) officers.
Historical Background
The Imperial Customs Service was established during British rule to manage customs duties and salt taxes.
Post-independence, in 1953, the Indian Revenue Service (Customs & Central Excise) was formally constituted.
With the introduction of the Goods and Services Tax (GST) in 2017, the service was renamed Indian Revenue Service (Customs & Indirect Taxes) to reflect its expanded responsibilities.
Functions and Responsibilities
- Policy Implementation: Enforcing laws relating to Customs, GST, and Narcotics.
- Revenue Collection: Ensuring efficient and lawful collection of indirect taxes.
- Anti-Smuggling & Anti-Evasion: Detecting tax frauds, preventing smuggling, and curbing illegal trade.
- Trade Facilitation: Simplifying procedures to enhance ease of doing business.
- International Cooperation: Representing India in global forums like WCO and WTO.
- Data Analytics & Intelligence: Using technology and data systems for tax compliance monitoring.
Recruitment and Entry
Entry into IRS (C&IT) is through the Civil Services Examination (CSE) conducted by UPSC. The CSE consists of three stages:
- Preliminary Examination – Objective type (Screening test)
- Main Examination – Written (Descriptive papers)
- Personality Test (Interview)
Candidates who qualify all stages and secure the required rank are allotted to IRS (C&IT) based on preference and merit.
Career Hierarchy and Designations
- Assistant Commissioner (Entry Level): Supervises enforcement of customs, excise, and GST laws.
- Deputy Commissioner: Oversees investigation, audit, and adjudication functions.
- Joint Commissioner: Heads larger units, monitors compliance, and guides enforcement.
- Additional Commissioner: Coordinates multiple divisions or handles high-value cases.
- Commissioner: Controls Customs Houses, GST Zones, or major intelligence operations.
- Principal Commissioner / Chief Commissioner: Leads regional formations or directorates.
- Chairman, CBIC: Heads the entire indirect tax administration at the national level.
Grade Structure and Pay Scale
| Grade / Level | Typical Experience | Designation | Pay Scale (Approx.) |
|---|---|---|---|
| Junior Time Scale | Entry | Assistant Commissioner | ₹56,100 / month |
| Senior Time Scale | 4 years | Deputy Commissioner | ₹67,700 – ₹1,18,500 |
| Junior Administrative Grade | 9 years | Joint Commissioner | ₹78,800 – ₹2,09,200 |
| Selection Grade | 13 years | Additional Commissioner | ₹1,18,500 – ₹2,14,100 |
| Super Time Scale | 16 years | Commissioner | ₹1,44,200 – ₹2,18,200 |
| Above Super Time Scale | 25+ years | Principal / Chief Commissioner | ₹2,25,000 (fixed) |
Additional Benefits: Officers receive DA, HRA, TA, Medical facilities, and official residences at major postings. Periodic pay revisions follow the Central Pay Commission recommendations.
Training of IRS (C&IT) Officers
- Foundation Course (LBSNAA, Mussoorie): Common to all civil services, covering public administration, law, economics, and governance.
- Professional Training (NACIN, Faridabad): Specialized modules in Customs, GST laws, Finance, Public Policy, and International Trade. Includes field visits.
- On-the-Job Training: Officers are attached to Customs, DRI, DGGI, and CBIC Headquarters.
Posting and Cadre Policy
IRS (C&IT) is a Central Service, meaning officers are posted across India under the CBIC, rather than being allotted to a specific state.
- Directorate of Revenue Intelligence (DRI)
- Enforcement Directorate (ED)
- CBI, NITI Aayog, UN, or WCO
- Ministry of Finance, Commerce, and other Central Ministries
Role in National Economy
IRS (C&IT) officers are vital to India’s economic security and fiscal policy execution. They ensure revenue generation, combat financial crimes, and promote ease of doing business through trade-friendly reforms.
Significance of IRS (Customs & Indirect Taxes)
The service forms the economic enforcement backbone of India, bridging the gap between revenue collection and trade facilitation. IRS officers ensure that taxation policies are fair, efficient, and growth-oriented, maintaining a balance between revenue interests and business competitiveness.
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