Central Board of Indirect Taxes and Customs

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.

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