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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:

  • Administrative ethics
  • Leadership skills
  • Inter-service coordination
  • Understanding of governance

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:
  • Customs Law
  • Goods and Services Tax (GST)
  • Central Excise
  • Service Tax
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:
  • The Customs Act
  • The Central Excise Act
  • The Finance Act
  • GST legislation

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:

  • Conducting inspections
  • Preparing Panchnama documents
  • Drafting Show Cause Notices

Field Attachments

Officer Trainees also undergo attachments with important investigative and enforcement agencies such as:
  • Directorate of Revenue Intelligence
  • Directorate General of GST Intelligence
  • Customs, Excise and Service Tax Appellate Tribunal
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:
  • INSAS rifle
  • AK-47
  • MP5
  • Auto Pistol
  • Glock pistol
  • .22 mm rifle
Additional field attachments are conducted with national security forces such as:
  • Sardar Vallabhbhai Patel National Police Academy
  • Border Security Force
  • Indo Tibetan Border Police
  • Indian Navy
  • Indian Coast Guard
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:
  • Managing tax administration in their jurisdiction
  • Supervising central excise or GST formations
  • Monitoring revenue collection
  • Detecting tax evasion
  • Adjudicating cases under indirect tax laws
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:
  • Supervises tax ranges
  • Ensures compliance with tax laws
  • Investigates duty evasion
  • Conducts adjudication proceedings

Customs House Posting

Officers working at Customs Houses deal with:
  • Import and export clearance
  • Calculation of customs duties
  • Detection of prohibited goods
  • Prevention of smuggling

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.

FAQ's

Frequently Asked Questions

The Indian Revenue Service (IRS) comprises two Group A Central Civil Services: IRS (Income Tax) and IRS (Customs & Indirect Taxes). Both are recruited through the UPSC Civil Services Examination but serve different departments under the Ministry of Finance.
Yes, both IRS (Income Tax) and IRS (Customs & Indirect Taxes) are Group A Central Civil Services under the Government of India.
Both IRS (Income Tax) and IRS (Customs & Indirect Taxes) officers start at Pay Level 10 with a basic pay of ₹56,100 per month, along with applicable allowances.
The Union Public Service Commission (UPSC) recruits officers for both IRS (Income Tax) and IRS (Customs & Indirect Taxes) through the Civil Services Examination.
Yes, officers of both IRS services may be authorised to carry firearms during investigation or enforcement operations, depending on their role and departmental rules.
Both IRS services offer prestigious careers in taxation and revenue administration, while IAS focuses on governance and administration. The better choice depends on your career interests.
Yes, IRS (Income Tax) and IRS (Customs & Indirect Taxes) are both Central Civil Services under the Ministry of Finance.
The training duration differs between IRS (Income Tax) and IRS (Customs & Indirect Taxes), but it generally lasts 15–18 months, including foundation, academic, and field training.
IRS (Income Tax) officers are posted in the Income Tax Department, while IRS (Customs & Indirect Taxes) officers serve in Customs, GST, and CBIC formations across India.
The Indian Revenue Service consists of IRS (Income Tax), which administers direct taxes under CBDT, and IRS (Customs & Indirect Taxes), which administers customs, GST, and indirect taxes under CBIC.

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