The Indian Revenue Service (Customs & Central Excise), also known as I.R.S. (C&CE) or simply IRS C&IT, is a division of the central civil service of the Indian government. The Department of Revenue of the Ministry of Finance oversees its operations, and the Revenue Secretary serves as both the department’s administrative chief and its ministerial commander. The Central Board of Indirect Taxes and Customs is a distinct statutory body that oversees the IRS (Customs and Indirect Taxes) (CBIC). The Goods and Services Tax policy, smuggling prevention, and administration of problems pertaining to customs and narcotics are among the functions of the IRS (C&IT).