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Centre of Excellence (CoE) was conceived as an institution for significant research in the areas of taxation, tax administration management, macroeconomic policies, fiscal federalism and other related issues. CoE is devoted to educating tax administrators, the public finance academia, and public finance policy makers.

2.  Background:

The CBIC (earlier CBEC) in its meeting on 30.08.2001, approved the proposal to set up a CoE which was expected to facilitate the development of professionalism for fulfilling the expectations from the department. The new era for CoE was started when the CoE acquired its own premises at NBCC plaza, Saket in the year 2011.

3.  Infrastructure:

3rd Floor of Tower 3 & 4 at NBCC Plaza, Pusp Vihar, Sector-5, Saket, New Delhi belong to Centre of Excellence. There are two halls having a capacity of around 60 and 25 chairs respectively with Interactive Touch Panels and sound system. In addition to this a computer lab cum video conferencing facility having a capacity of 20 persons is also available besides the regular office space for 4-5 senior officers and 08-10 staff members. The present infrastructure is jointly being used by CoE and ZTI, NACIN, Delhi.

4.  Governing Body:

The Board in its meeting in 2011 put up a proposal to constitute a nine member Governing body for CoE with two years tenure, extendable by another one year. The Governing body had a mandate to lay down procedures for selection of Research fellows, standards of research, and approve funding for research. A new Governing Body was constituted on 09.02.2017 under the Chairmanship of Member (Admn.), CBIC. The meeting of the newly constituted body was held on 17.03.2017 where a Draft Concept paper on Strategic Vision & Mission for CoE was prepared along with a draft Action Plan for 2017-18.

5.  The objectives of CoE NACIN are as under:-

(i)   Be centre of research and development in areas of Customs, GST, Narcotics and Taxation;
(ii)   Facilitate the development of professionalism for fulfilling the expectations from the department;
(iii)  Prepare NACIN and the RTIs to meet the challenges involved in delivering training in the areas of current and future concerns of the department;
(iv)  Create and manage 'Knowledge Forum' for CBIC;
(v)  Be the institutional arrangement for providing intellectual support to CBIC; and
(vi)  Undertake training programmes for stakeholders through public-private partnership modes;

6.  DoR Chair:

An MoU dated 29.03.2016 was signed between National Law School India University (NLSIU) and Department of Revenue ( DoR) for establishment of a DoR Chair in NLSUI. Centre of Excellence has been assigned the task for the Secretariat of the same. The first meeting was held under the chairmanship of Prof. (Dr.) R. Venkata Rao, then Vice Chancellor, NLSUI. In its 2nd meeting held on 28.10.2016 Shri P.R. Chandrashekhran was selected as the 1st Chair professor and since then twelve meetings have taken place. Several topics for research and furtherance were assigned to the Chair from time to time and the reports submitted by the Chair were sent to the relevant offices for further examination and utilization. Shri M Vinod Kumar ( IRS, Retd.) is the current Chair professor.

7.  The work undertaken by CoE during the last two years:

Apart from that the work undertaken by CoE may be summarized as:

(i)  CoE co-ordinates the work relating to the DoR Chair set up by CBIC and CBDT. DoR Chair has submitted the research reports on various topics assigned to it by its Management Committee. These reports are further being deliberated and discussed by conducting symposium & workshops among the relevant inter and intra departmental officers under the umbrella of CoE.
(ii)  Various modules of different topics were assigned which were completed and submitted to NACIN.
(iii)  CoE has published two studies in the form of booklets:
  • IPR Violations: Challenges for Small Scale Industries & Analysis of IPR Enforcement Rules, 2007
  • Standard Checklist & SOP for NDPS Investigation
(iv)  Several workshops/ training programmes were organized by CoE viz. work shop on Deputation of officers, the welfare of ST/SC officers, workshop on Nudge Theory, a Symposium on CAT cases , workshop on IPR, and Workshop of NDPS. Besides this several video conferences on the periodic changes made in GST law and compliances were organized.
(v)  CoE is working as the secretariat for iGoT and has completed the standardization of the content of Phase-I of online training programme iGoT 2.0.
(vi)  CoE is also engaged in Propagating Use of Behavioral Economics (Nudge Theory) for improving voluntary compliance in GST regime.
(vii)  Officers of CoE actively participated in periodic training programmes, video conferences and prepared and delivered the lectures in the training courses and video conferences.

  8. Current Assignments of CoE:-

  • Training of State GST officers on topics of GST. Training on Search, Seizure, Arrest in GST, ITC Frauds had been imparted to 12 state GST officers. Further Trainings on Audit, Assessment, ITC and Data Analysis are planned for State GST Officers.
  • A booklet as Pre Read Material on Search, Seizure & Arrest in GST has been published by CoE.
  • CoE has circulated a GST Audit training module and the training was rolled out as Master Trainers in GST Audit. Various trainings has been imparted to State GST and Central GST officers by ZTIs.
  • DoR Chair has been assigned two study topics for this academic year , which are as under:
  • (a)  Study on working of Appellate authority for advance ruling in GST regime and suggestions for revamp of mechanism in light of international best practices; and
    (b)  Comprehensive study of all the provisions of NDPS Act , 1985 in order to make the provisions Act in line with the current socio-economic conditions.