Central Board of Indirect Taxes and Customs
E547324
The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
All labels observed (3)
| Label | Occurrences |
|---|---|
| Central Board of Indirect Taxes and Customs canonical | 3 |
| Central Board of Revenue | 1 |
| Customs authorities of India | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5739809 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Central Board of Indirect Taxes and Customs Context triple: [Department of Revenue (India), hasChildAgency, Central Board of Indirect Taxes and Customs]
-
A.
Central Board of Direct Taxes
The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
-
B.
Islamabad Excise and Taxation Department
The Islamabad Excise and Taxation Department is a government agency responsible for vehicle registration, taxation, and related regulatory services in Pakistan’s Islamabad Capital Territory.
-
C.
Indian Revenue Service
The Indian Revenue Service is a central civil service of the Government of India responsible for administering and enforcing the country’s direct and indirect tax laws.
-
D.
Goods and Services Tax Council (India)
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
E.
Indian Customs
Indian Customs is the government authority responsible for regulating and facilitating international trade, collecting customs duties, and enforcing import-export laws across India’s ports and borders.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Central Board of Indirect Taxes and Customs Target entity description: The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
-
A.
Central Board of Direct Taxes
The Central Board of Direct Taxes is India’s apex administrative body for framing and implementing policies related to direct taxation, including income tax.
-
B.
Islamabad Excise and Taxation Department
The Islamabad Excise and Taxation Department is a government agency responsible for vehicle registration, taxation, and related regulatory services in Pakistan’s Islamabad Capital Territory.
-
C.
Indian Revenue Service
The Indian Revenue Service is a central civil service of the Government of India responsible for administering and enforcing the country’s direct and indirect tax laws.
-
D.
Goods and Services Tax Council (India)
The Goods and Services Tax Council (India) is a constitutional body that formulates key policies, tax rates, and regulations for the implementation and administration of the Goods and Services Tax across the country.
-
E.
Indian Customs
Indian Customs is the government authority responsible for regulating and facilitating international trade, collecting customs duties, and enforcing import-export laws across India’s ports and borders.
- F. None of above. chosen
Statements (49)
| Predicate | Object |
|---|---|
| instanceOf |
customs authority
ⓘ
government agency ⓘ tax authority ⓘ |
| alsoKnownAs | CBIC NERFINISHED ⓘ |
| associatedService | Indian Revenue Service (Customs and Indirect Taxes) NERFINISHED ⓘ |
| country | India ⓘ |
| governs | indirect tax administration in India ⓘ |
| headquartersLocation |
New Delhi, India
ⓘ
surface form:
New Delhi
|
| jurisdiction | Government of India ⓘ |
| languageOfWork |
English
ⓘ
Hindi ⓘ |
| legalBasis | Central Boards of Revenue Act, 1963 NERFINISHED ⓘ |
| mandate | formulation and administration of policy concerning indirect taxes in India ⓘ |
| oversees |
Central Excise and Service Tax formations (legacy)
NERFINISHED
ⓘ
Central GST formations NERFINISHED ⓘ Customs field formations ⓘ Directorates under CBIC ⓘ |
| parentOrganization |
Department of Revenue
NERFINISHED
ⓘ
Ministry of Finance (India) NERFINISHED ⓘ |
| partOf | Indian Revenue Service (Customs and Indirect Taxes) administrative structure ⓘ |
| predecessor | Central Board of Excise and Customs NERFINISHED ⓘ |
| replaced | Central Board of Excise and Customs NERFINISHED ⓘ |
| reportsTo | Finance Minister of India NERFINISHED ⓘ |
| responsibleFor |
Goods and Services Tax (GST)
NERFINISHED
ⓘ
administration of indirect taxes in India ⓘ border customs enforcement ⓘ central excise ⓘ collection of indirect taxes for the Government of India ⓘ coordination with state tax authorities on GST matters ⓘ customs ⓘ dispute resolution mechanisms in indirect taxes ⓘ formulation of policy on indirect taxes ⓘ framing rules and regulations for indirect taxes ⓘ issuing circulars and notifications on indirect tax matters ⓘ prevention of smuggling ⓘ service tax (legacy matters) ⓘ trade facilitation at Indian borders ⓘ |
| scopeOfWork | all-India ⓘ |
| sector | public sector ⓘ |
| shortName | CBIC NERFINISHED ⓘ |
| supervises |
implementation of GST law at the central level
ⓘ
implementation of central excise law (for specified products) ⓘ implementation of customs law ⓘ |
| typeOfTaxAdministered |
central GST (CGST)
ⓘ
central excise duty ⓘ customs duty ⓘ indirect tax ⓘ integrated GST (IGST) ⓘ |
| website | https://www.cbic.gov.in ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Central Board of Indirect Taxes and Customs Description of subject: The Central Board of Indirect Taxes and Customs is India’s apex government authority responsible for administering and formulating policy on indirect taxes, including GST, customs, and central excise.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
subject surface form:
Department of Revenue (India)
subject surface form:
Ministry of Finance (India)
this entity surface form:
Central Board of Revenue
this entity surface form:
Customs authorities of India