Terms & Conditions
This website is designed, developed and maintained by the Central Board of Indirect Taxes & Customs, Department of Revenue, Ministry of Finance, Government of India.
Though all efforts have been made to ensure the accuracy and currency of the content on this website, the same should not be construed as a statement of law or used for any legal purposes. In case of any ambiguity or doubts, users are advised to verify/check with the Department(s) and/or other source(s), and to obtain appropriate professional advice.
Under no circumstances will this Department be liable for any expense, loss or damage including, without limitation, indirect or consequential loss or damage, or any expense, loss or damage whatsoever arising from use, or loss of use, of data, arising out of or in connection with the use of this website.
These terms and conditions shall be governed by and construed in accordance with the Indian Laws. Any dispute arising under these terms and conditions shall be subject to the jurisdiction of the courts of India.
The information posted on this website could include hypertext links or pointers to information created and maintained by non-Government/private organisations. Central Board of Indirect Taxes & Customs is providing these links and pointers solely for your information and convenience. When you select a link to an outside website, you are leaving the Goods and Services Tax portal of Central Board of Indirect Taxes & Customs, and are subject to the privacy and security policies of the owners/sponsors of the outside website.
Central Board of Indirect Taxes & Customs does not guarantee the availability of such linked pages at all times.
Central Board of Indirect Taxes & Customs cannot authorise the use of copyrighted materials contained in linked websites. Users are advised to request such authorisation from the owner of the linked website.
Central Board of Indirect Taxes & Customs does not guarantee that linked websites comply with Indian Government Web Guidelines.
We do not object to you linking directly to the information that is hosted on our site and no prior permission is required for the same. However, we would like you to inform us about any links provided to our site so that you can be informed of any changes or updates therein. Also, we do not permit our pages to be loaded into frames on your site. Our Department’s pages must load into a newly opened browser window of the user.
Disclaimer:Information is being made available at this site purely as a measure of public facilitation. While every effort has been made to ensure that the information hosted in this website is accurate and up-to-date, Central Board of Indirect Taxes and Customs does not hold itself liable for any consequences, legal or otherwise, arising out of use or abuse of any such information.