IRS Customs and Indirect Taxes (C&IT):

The Indian Revenue Service – Customs and Indirect Taxes (IRS C&IT) is one of the premier Group A services of the Government of India. Officers of this service are responsible for administering indirect taxes such as Customs and Goods and Services Tax (GST) and for preventing smuggling and illegal trade.

The service operates under the Central Board of Indirect Taxes and Customs (CBIC), which functions under the Department of Revenue of the Ministry of Finance. IRS (C&IT) officers play a key role in tax administration, revenue collection, and enforcement of economic laws in India.

Training of IRS Customs and Indirect Taxes Officers

After selection through the Union Public Service Commission Civil Services Examination, candidates undergo extensive training before assuming their responsibilities.

Foundation Course

All newly selected civil servants begin their training with a 3-month Foundation Course at the Lal Bahadur Shastri National Academy of Administration in Mussoorie, Uttarakhand.

This course builds:

Specialized Training at NACIN

After the foundation course, Officer Trainees (OTs) undergo 16 months of specialized training at the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) in Faridabad, Haryana.

This 16 months training is divided into two major components: Classroom Training and Field Attachments

Classroom Training

Officer Trainees study the theoretical framework of Indirect Tax Laws, including:

The classroom training focuses on four major functional areas:

Assessment - Determining the value of goods and services on which taxes must be paid.
Audit - Scrutinizing financial records of businesses to ensure tax compliance.
Enforcement - Detecting and preventing tax evasion and smuggling activities.
Adjudication - Resolving disputes between taxpayers and tax authorities.

Training Modules

The classroom training is conducted in two stages:

Stage 1:

A ten-week theoretical course covering major tax laws such as:

Stage 2:

Functional modules involving practical exercises, simulations, and field exposure.

During the Enforcement module, Officer Trainees participate in mock raids and seizures, where they practice:

Field Attachments

Officer Trainees also undergo attachments with important investigative and enforcement agencies such as:

These attachments provide practical exposure to investigation, adjudication, and tax enforcement processes.

Weapons and Tactical Training

IRS (C&IT) officer trainees also undergo weapons training, where they learn to operate several firearms including:

Additional field attachments are conducted with national security forces such as:

These attachments provide exposure to border security, maritime surveillance, and anti-smuggling operations.

Career of an IRS C&IT Officer

An IRS (Customs and Indirect Taxes) officer begins their career as an Assistant Commissioner of Customs or GST.

Key Responsibilities at Entry Level

At the entry level, officers are responsible for:

An Assistant Commissioner usually supervises multiple tax ranges and officers, with teams of around 50–60 personnel.

Possible First Postings

Central GST or Central Excise Division

In this posting, the officer:

Customs House Posting

Officers working at Customs Houses deal with:

Service Tax Administration

Another possible assignment involves supervising service tax groups, ensuring compliance by service-sector businesses.

Career Progression in IRS (Customs and Indirect Taxes)

Pay Grade	Designation	Government Position
Junior Time Scale	Assistant Commissioner of Central GST/Customs	Assistant Secretary
Senior Time Scale	Deputy Commissioner	Under Secretary
Junior Administrative Grade	Joint Commissioner	Deputy Secretary
Selection Grade	Additional Commissioner	Director
Senior Administrative Grade	Commissioner / Additional Director General	Joint Secretary
Higher Administrative Grade	Principal Commissioner	Additional Secretary
Higher Administrative Grade+	Chief Commissioner / Director General	Special Secretary
Apex Scale	Principal Chief Commissioner / CBIC Chairperson	Secretary

The Indian Revenue Service – Customs and Indirect Taxes (IRS C&IT) offers a challenging and prestigious career in tax administration, economic enforcement, and national revenue management. Officers begin their journey as Assistant Commissioners and can rise to the top positions such as Principal Chief Commissioner or Chairperson of CBIC, playing a crucial role in strengthening India’s fiscal system and combating economic crimes.