1.1 PARTICULARS OF ITS ORGANISATION, FUNCTIONS AND DUTIES[Section 4(1)(b)(i)]:

Name and address of the Organisation:-

Office of the Principal Chief Commissioner of GST & Central Excise, Tamil Nadu & Puducherry, 26/1, Mahatma Gandhi Road, Chennai- 600034.

Head of the Organisation :-

Shri. Mandalika Srinivas, Principal Chief Commissioner, Office of the Principal Chief Commissioner of GST & Central Excise, Tamil Nadu & Puducherry.

Vision, Mission and Key objectives :-

To carry out the mission of CBIC to administer CGST and Central Excise, laws aimed at :-

• realizing the revenues in a fair, equitable & efficient manner;
• administering the Government’s economic, tariff and trade policies with a practical and pragmatic approach;
• facilitating trade and industry by streamlining & simplifying GST and Central Excise processes and helping Indian businesses to enhance their competitiveness;
• creating a climate for voluntary compliance by providing guidance and building mutual trust;
• combating revenue evasion and commercial frauds in an effective manner.

Functions and Duties:-

The GST and Central Excise, Tamil Nadu & Puducherry is a Central Government organization working under Central Board of Indirect Taxes & Customs (CBEC), Department of Revenue, Ministry of Finance, Government of India. The GST and Central Excise, Tamil Nadu & Puducherry is entrusted to monitor the work of levy of GST and Central Excise being performed by Eight GST & Central Excise Commissionerates having their offices in Tamil Nadu and Puducherry. It also has three Audit Commissionerates and three Appeal Commissionerates having their offices at Chennai and Coimbatore. The Principal Chief Commissioner of the Zone has the administrative control over the entire zone.

Organisation Chart :-

Any other details – the genesis, inception, formation of the Department and the HoDs from time to time as well as the Committees / Commissions constituted from time to time have been dealt – The Government of India has implemented Goods and Service Tax(GST) w.e.f 01.07.2017. GST is a single tax on supply of goods & services which replaces the existing indirect taxes levied by both Centre and States. Central Board of Excise and Customs (CBEC) has been renamed as Central Board of Indirect Taxes and Customs (CBIC).

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1.2 POWERS AND DUTIES OF OFFICERS AND EMPLOYEES[Section 4(1)(b)(ii)]:

The powers and duties of the officers are defined in the Central Excise Act, 1944, Finance Act 1994, CGST Act, 2017 & IGST Act, 2017 and their Rules made thereunder, which are available in public domain.

(i) Powers and duties of officers (administrative, financial and judicial) :

1. Principal Chief Commissioner of GST and Central Excise:

The Principal Chief Commissioner is the Administrative Head of the Zone. He/She shall oversee collection of targeted revenue every year and shall report to the Central Board of Indirect Taxes& Customs (CBIC). He/She exercises control over the Commissioners of GST & Central Excise in the zone as well as Commissioners (Appeal) and Commissioners(Audit) coming under the above zone. The Principal Chief Commissioner is also the Cadre Control Authority having administrative control over service matters of Group-B & Group-C officers working in Tamil Nadu and Puducherry excluding the staff working in Chennai Customs Zone.

2. Additional Commissioner / Joint Commissioner of GST and Central Excise:

An officer in the rank of Additional Commissioner/Joint Commissioner of GST and Central Excise is deployed in Principal Chief Commissioner’s office. He/She assists the Principal Chief Commissioner in all matters. He/She supervises and has control over all the staff working in Principal Chief Commissioner’s office.

3. Deputy / Assistant Commissioner of GST and Central Excise:

Officers in the rank of Deputy/Assistant Commissioner of GST and Central Excise is deployed in Principal Chief Commissioner’s office. He/She assists the Principal Chief Commissioner and Additional Commissioner in matters allotted to him/her. He/She supervises and has control over the sections allocated to him/her.

• Cadre Control Authority & Establishment
• Confidential & Vigilance Section
• Central Administrative Tribunal (CAT) Section
• Administration & Stores Section
• Technical Section
• Review Section
• Statistics Section

(ii) Powers and duties of other Employees :

4. Superintendent/Administrative Officer of GST and Central Excise:

Officers in the rank Superintendent/Administrative Officer of GST and Central Excise are deployed in Principal Chief Commissioner’s office. He/She assists the Principal Chief Commissioner, Additional Commissioner, Deputy/Assistant Commissioner of GST and Central Excise in matters allotted to him/her. He/She supervises and has control over the sections allocated to him/her.

5. Inspector/Executive Assistant/Tax Assistant of GST and Central Excise:

Officers in the rank of Inspector/Executive Assistant/Tax Assistant of GST and Central Excise are deployed in Principal Chief Commissioner’s office. He/She assists the Principal Chief Commissioner, Additional Commissioner, Deputy/Assistant Commissioner, Superintendent/ Administrative Officer of GST and Central Excise in matters allotted to him/her.

(iii) Rules/orders under which powers and duties are derived :

Instructions contained in the Government of India (Allocation of Business) Rules, 1961, the Government of India (Transaction of Business) Rules, 1961 and Manual of Office Procedure are followed during discharge of functions.

(iv) Rules/orders under which powers and duties are exercised:

Instructions contained in the Government of India (Allocation of Business) Rules, 1961, the Government of India (Transaction of Business) Rules, 1961 and Manual of Office Procedure are followed during discharge of functions.

(v) Work allocation :

The Principal Chief Commissioner shall oversee the collection of targeted revenue every year and shall report to the Central Board of Indirect Taxes& Customs (CBIC). He/She exercises control over the Commissioners of GST & Central Excise in the zone as well as Commissioners (Appeal) and Commissioners (Audit) coming under the above zone. He/She has administrative control over service matters of Group-B & Group-C officers working in Tamil Nadu and Puducherry excluding the staff working in Chennai Customs Zone.

The Principal Chief Commissioner is assisted by the Additional Commissioner/Joint Commissioner of GST and Central Excise who assists the Principal Chief Commissioner in all matters, supervises and has control over all the staff working in Principal Chief Commissioner’s office.

The Deputy/Assistant Commissionerof GST and Central Excise assists the Principal Chief Commissioner and Additional Commissioner in matters allotted to him/her, supervises and has control over the sections allocated to him/her :

• Cadre Control Authority & Establishment
• Confidential & Vigilance Section
• Central Administrative Tribunal (CAT) Section
• Administration & Stores Section
• Technical Section
• Review Section
• Statistics Section

The Superintendent/Administrative Officer and Inspector/Executive Assistant/Tax Assistant of GST and Central Excise are deployed in Principal Chief Commissioner’s office who assists the Principal Chief Commissioner, Additional Commissioner, Deputy/Assistant Commissioner in matters allotted to him/her.

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1.3 PROCEDURE FOLLOWED IN DECISION MAKING PROCESS [Section 4(1()b)(iii)]:

(i) Process of Decision Making – Identify key decision making points :

Office of the Principal Chief Commissioner of GST and Central Excise is primarily an administrative / monitoring unit. It monitors the activities of Executive Commissionerates, Audit Commissionerates and Appeal Commissionerates falling under the zone.

(ii)Final Decision Making Authority :

Commissionerate is headed by a Commissioner who is the final decision making authority with regard to disputes regarding levy and collection of GST and Central Excise Duty in his/her jurisdiction.

(iii) Related provisions, acts, rules etc. :

The procedure followed by the officers in the decision making process and different aspects of supervision, accountability for taking decisions are outlined in the Central Excise Manual, the Adjudication Manual, Audit Manual, etc. The procedure indicated in Manual of Office Procedure (MOP) are also followed for decision-making.

(iv) Time limit for taking decisions :

Time limit for taking decisions are outlined in the Central Excise Manual, the Adjudication Manual, Audit Manual etc.

(v) Channel of supervision and accountability :

Commissionerates are supervised by Commissioner. The Commissioner is assisted by Additional/Joint Commissioners and other officers in the Commissionerate Headquarters office. There are subordinate field formations called Divisions which are supervised by Deputy/Assistant Commissioner and there are five Ranges under each Division which are supervised by Superintendents. Each Range Officer of the Division is assisted by Inspectors. The overall control of the Zone is vested with the Principal Chief Commisisoner.

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1.4 NORMS FOR THE DISCHARGE OF ITS FUNCTIONS[Section 4(1)(b)(iv)]:

(i) Nature of functions/ services offered : To carryout the mission of CBIC to administer CGST and Central Excise, laws aimed

• realizing the revenues in a fair, equitable & efficient manner;
• administering the Government’s economic, tariff and trade policies with a practical and pragmatic approach;
• facilitating trade and industry by streamlining & simplifying GST and Central Excise processes and helping Indian businesses to enhance their competitiveness;
• creating a climate for voluntary compliance by providing guidance and building mutual trust;
• combating revenue evasion and commercial frauds in an effective manner.

(ii)Norms/ standards for functions/ service delivery :The said objectives are sought to be achieved by:-

• enhancing the use of information technology;
• streamlining the procedures;
• encouraging voluntary compliance;
• evolving cooperative initiatives.

(iii) Process by which these services can be accessed : Not Applicable.

(iv) Time-limit for achieving the targets : Time limit for taking decisions are outlined in the CGST Act 2017, CGST Rules 2017, Central Excise Manual, the Adjudication Manual, Audit Manual etc.

(v) Process of redress of grievances :

The aggrieved citizens may submit their grievances online through CPGRAM Portal for speedy and favoUrable redressal at https://pgportal.gov.in/or by any other mode.

The grievances received are examined by the Section dealing with the matter and if found genuine necessary action for redressal of the same is taken accordingly by the competent authority. If the grievance pertains to the filed formations under the jurisdiction of this office, the same are forwarded for their comments or necessary action and final decision is taken based on the verification report received from the field formations. Decision on the grievances is conveyed to the CPGRAM portal or by Post, from where the same is received.

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1.5 RULES, REGULATIONS, INSTRUCTIONS, MANUALS AND RECORDS, HELD BY THE ORGANIZATION OR UNDER ITS CONTROL OR USED BY ITS EMPLOYEES FOR DISCHARGING ITS FUNCTIONS [Section 4(1)(b)(v)]:

(i) Title and nature of the record/manual/instruction :

The main statutes which are related to the levy and collection of Central Excise Duty and Service Tax are:

• Central Excise Act, 1944 
• Central Excise Tariff Act, 1985
• National Calamity Contingent Duty (Section 136 of the Finance Act, 2001 (14 of 2001)
• Education Cess (Chapter VI of the Finance Bill, 2004)
• Additional Duties of Excise (Goods of Special Importance) Act, 1957 
• Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 
• Provisional Collection of Taxes Act, 1931 
• Customs Act, 1962 
• CGST Act, 2017; IGST Act 2017; UGST Act 2017
• Customs Tariff Act, 1975
• Foreign Trade (Development and Regulation) Act, 1992
• Chapter V of the Finance Act, 1994 [ Service Tax]
• Finance Act, 1979 (21 of 1979)  (from section 33 to 48) [Foreign Travel Tax]
• Finance Act, 1989 ( 13 of 1989) ( from section 40 to 49) [Inland Air Travel Tax]
• GST Rates

(ii) List of Rules, regulations, instructions manuals and records :

• The Cenvat Credit Rules, 2004 
• The Central Excise Rules, 2002   (Section 143 of the Finance Act, 2002)
• The Central Excise (Appeals) Rules, 2001
• The Central Excise (Settlement of Cases) Rules, 2001
• The Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2001
• Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000
• Consumer Welfare Fund Rules, 1992
• The Customs, Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1982.  
• The Central Excise (Advance Rulings) rules, 2002.
• Foreign Privileged Persons (Regulation of Customs Privileges) Rules, 1957   
• Customs (Attachments of Property of Defaulters for Recovery of Government Dues) Rules, 1995
• Accessories (Condition) Rules, 1963   
• Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995
• Notice of Short-Export Rules,1963  
• Customs and Central Excise Duties Drawback Rules,1995
• Specified Goods (Prevention of Illegal Export) Rules, 1969   
• Customs Tariff (Determination of Origin of Goods under the Agreement on SAARC Preferential Trading Arrangement) Rules,1995
• Notified Goods (Prevention of Illegal Import) Rules, 1969   
• CGST Rules 2017; IGST Rules 2017   

Manuals

• CBIC Manual on Central Excise
• CBIC Manual on Customs

(iii) Acts/ Rules manuals etc. :All these Acts, Rules, Manuals are available in CBIC website www.cbic.gov.in.

(iv) Transfer Policy and Transfer Orders are uploaded and links are given below:

• Transfer Policy 2022 for Ministerial Officers
• Transfer Policy 2022 for Superintendent
• Transfer Policy 2022 for Inspectors
• Posting and Transfer Orders

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1.6 CATEGORIES OF DOCUMENTS THAT ARE HELD BY IT OR UNDER ITS CONTROL[Section 4(1)(b)(vi)]:

(i) Categories of documents :

Office of the Principal Chief Commissioner of GST and Central Excise being only an administrative/monitoring unit, no specific records are exclusively held by it or under its control. However, the Commissionerates maintain the followings records:

• 1.Records of revenue realization
• 2.Records of inspection and audit
• 3.Records of litigation in Courts
• 4.Records of litigation in Tribunals
• 5.Records of vital statistics like Revenue, arrears of Revenue, Provisional assessments, Adjudication, Refunds
• 6.Records of Offences registered against tax evaders
• 7.Records of Tax Recovery
• 8.Records of drawback Claims
• 9.Records of Vigilance matters
• 10.Records of Receipts and Expenditure Accounts
• 11.Records of Service Books
• 12.Records of Establishment matters 
• 13.Records of Administration
• 14.Records of Stores & Stationery
• 15.Records of Welfare matters
• 16.Records of Audits conducted and discrepancies noted
• 17.Records of Prosecutions
• 18.Records of litigation in courts
• 19.Records of Departmental Adjudication

(ii) Custodian of documents/categories :

Apart from the matters like administration of Principal Chief Commissioner’s Office, public grievances, etc, the issues which are received in Principal Chief Commissioner’s Office for information and comments are held by it. Records related to work assigned to concerned Sections are kept in the custody of respective Sections.

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1.7 BOARDS, COUNCILS, COMMITTEES AND OTHER BODIES CONSISTING OF TWO OR MORE PERSONS CONSTITUTED ASPART OF PUBLIC AUTHORITY[Section 4(1)(b)(viii)]:

(i) Name of Boards, Council, Committees etc. : Grievance Redressal Committee.

(ii) Composition :The committee consists of State representatives, Industrial Associations, Business Chambers and Tax Practioners.

(iii) Dates from which constituted: 18.08.2020

(iv) Term / Tenure :From 18.08.2020 to 17.08.2022 (The next committee is under the process of reconstitution).

(v) Powers and Functions :The functions are purely advisory in nature and the committee is intended for resolving the procedural difficulties of a general nature. The Committee can, however, discuss any material including the policy behind individual cases but excluding individual cases themselves and all judicial and semi judicial matters.

(vi) Whether their meetings are open to the public ? -

(vii) Whether minutes of the meetings are open to the public ?–Yes

(viii) Place where the minutes if open to the public are available–

It is available under the link

https://gstchennai.gov.in/pdf/new-pdf/GRC.pdf

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1.8 DIRECTORY OF OFFICERS AND EMPLOYEES[Section 4(1)(b)(ix)]:

Directory of Key Officers of Principal Chief Commissioner:

S.No.	(i) Name of the Officer	Designation	Sections Held	(ii) Telephone
1	MANDALIKA SRINIVAS	Principal Chief Commissioner	Administrative control over the entire Tamil Nadu and Puducherry Zone	28335001
2	R. GOPALSAMY	Additional Commissioner	CCA, Establishment/Admin, RTI, CF-CCA, Vigilance & Confidential, Infrastructure/DGHRD, Welfare, Vehicles/PRO/Sports & Culturals, Official Language, Budget/Bills/SB, Review of Order of PC/Commissioners & scrutiny of OIA of the Commissioner (Appeals), Sub-appellate authority for Appeals on CPGRAMS	28335017
3	D. JAYAPRIYA	Additional Commissioner	Technical, Statistics, Arrears & Data Management, DAC/Anti- Evasion / DGARM, GST / Legacy (C.Ex & ST) Policy, Audit, Inspections, Customs / Legal, Computer & IT Infrastructure, CPC, E-Office, Managing the social media (Twitter, Facebook, etc.)	28335005
4	RAJNI MENON	Assistant Commissioner	CCA-Establishment, CF-CCA, CPIO, Vehicles/PRO/Sports & Culturals, Official Language, Welfare, Review, Vigilance & CF, CAT Cell, Infrastructure/DGHRD	28335016
5	M K MADHIVANAN	Assistant Commissioner	GST Policy/Legacy Policy (C Ex. & ST), Anti-Evasion/DGARM, Statistics & Data Management, Computer/IT Infrastructure, Managing the Social Media (Twitter, Facebook, etc., Audit/Arrears/Inspection, Customs/Legal, CPC	28335101
6	BHUVANESWARI RAVI	Chief Accounts Officer	CZO Admin/Budget, CCO Establishment/Bills/SB, Nodal Officer for E-Office.	28335029

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1.9 MONTHLY REMUNERATION RECEIVED BY EACH OF ITS OFFICERS AND EMPLOYEES, INCLUDING THE SYSTEM OF COMPENSATION AS PROVIDED IN ITS REGULATIONS[Section 4(1)(b)(x)]:

(i) List of Employees with Gross monthly remuneration :

The Scale of Pay for Principal Chief Commissioner is	: LEVEL 17 of Pay matrix along with applicable allowances
The Scale of Pay for Additional Commissioner is	: LEVEL 13 of Pay matrix along with applicable allowances
The Scale of Pay for Joint Commissioner is	: LEVEL 12 of Pay matrix along with applicable allowances
The Scale of Pay for Deputy Commissioner is	: LEVEL 11 of Pay matrix along with applicable allowances
The Scale of Pay for Assistant Commissioner / Chief Accounts Officer is	: LEVEL 10 of Pay matrix along with applicable allowances
The Scale of Pay for Superintendent / Sr. Private Secretary is	: LEVEL 8 of Pay matrix along with applicable allowances
The Scale of Pay for Administrative Officer / Private Secretary / Inspector is	: LEVEL 7 of Pay matrix along with applicable allowances
The Scale of Pay for Executive Assistant / Steno (Gr-I) is	: LEVEL 6 of Pay matrix along with applicable allowances
The Scale of Pay for Tax Assistant / Steno (Gr-II) is	: LEVEL 4 of Pay matrix along with applicable allowances

(ii) System of compensation as provided in regulations :There is no system for compensation.

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1.10 NAMES, DESIGNATIONS AND OTHER PARTICULARS OF PUBLIC INFORMATION OFFICERS[Section 4(1)(b)(xvi)] :

(i) Name & Designation of the Officer	Designation	(ii) Address & Telephone No
R.GOPALSAMY, Additional Commissioner	First Appellate Authority,Pr.CCO & CCA	Office of the Principal Chief Commissioner of GST and Central Excise, Chennai Central Excise Zone, 26/1, Mahathma Gandhi Road, Nungambakkam, Chennai-600034 Telephone No. 044-28335017
RAJNI MENON, Assistant Commissioner	CPIO,Pr.CCO & CCA	Office of the Principal Chief Commissioner of GST and Central Excise, Chennai Central Excise Zone, 26/1, Mahathma Gandhi Road, Nungambakkam, Chennai-600034 Telephone No. 044-28335016

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1.11 NO. OF EMPLOYEES AGAINST WHOM DISCIPLINARY ACTION HAS BEEN PROPOSED/TAKEN[Section 4(2)] :

No. of employees against whom disciplinary action has been initiated:–Nil

1. (i) Pending for Minor penalty or major penalty proceedings–Nil
2. (ii) Finalised for Minor penalty or major penalty proceedings–Nil

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1.12 PROGRAMMES TO ADVANCE UNDERSTANDING OF RTI[Section 26] :

1. (i) Educational Programmes : Training on RTI related subjects are conducted by NACIN.
2. (ii) Efforts to encourage public authority to participate in these programmes : Officers are nominated for training on RTI related subjects which are conducted by NACIN.
3. (iii) Training of CPIO/APIO : All trainings are conducted by NACIN.
4. (iv) Update & publish guidelines on RTI by the Public Authorities concerned : Not applicable.

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1.13 TRANSFER POLICY AND TRANSFER ORDERS[F.No.1/6/2011-IR dt. 15.4.2013] :

Transfer Policy and Transfer Orders are uploaded and links are given below:

• Transfer Policy 2022 for Ministerial Officers
• Transfer Policy 2022 for Superintendent
• Transfer Policy 2022 for Inspectors
• Posting and Transfer Orders