Lok Sabha Question No. 377 (STARRED), answered on 2021-03-22
Subject: Wearing of Uniform by CGST Officers
Ministry: FINANCE
Asked by: Bhanu Pratap Singh Verma

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA STARRED QUESTION NO *377 TO BE ANSWERED ON MONDAY, 22 ND  MARCH, 2021 CHAITRA 1, 1943 (SAKA)

## Wearing of Uniform by CGST Officers

†*377. SHRI BHANU PRATAP SINGH VERMA :  Will  the  Minister  of  FINANCE be pleased to state: (a) the laws, rules and guidelines related to wearing of khaki uniform by the officers in Central Goods and Services Tax (CGST) department, guard of honour, control room duty, parade and escort in force at present; (b) the utility/role of the said officers at present in terms of public service or public interest; (c) the details of orders related to guard of honour and control room duty issued by the CGST department during the last three years; (d) the rules/guidelines related to providing uniform allowance to the officers under the CGST department  including  the  Grade-wise  officers/employees  along  with  their  number  who  have been  provided  uniform  allowance  including  the  Year-wise  total  amount  of  uniform  allowance provided during the last three years; and (e) whether the Government has notified CGST department as uniformed service and its officers

- as Uniformed Officer and if so, the details thereof?

## ANSWER THE MINISTER OF FINANCE [SMT. NIRMALA SITHARAMAN]

(a) to (e): A statement is laid on the Table of the House

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STATEMENT REFERRED TO IN REPLY TO PARTS (a) TO (e) OF LOK SABHA STARRED QUESTION  No.  *377  TO  BE  ANSWERED  ON  MONDAY  MARCH  22,  2021  REGARDING WEARING OF UNIFORM BY CGST OFFICERS

- a)  Khaki uniform has not been prescribed under any specific provision of CGST Act 2017. The Central  Excise  Act  is  still  in  force.  As  per  the  proviso  to  Section  3  of  CGST  Act  2017,  the Central Excise officers are deemed to be officers under the CGST Act 2017. Khaki uniform has been prescribed under Chapter 7 of the Central Excise, Circle and Divisional Office Procedure manual, 1975.
- b) The CGST officers deal with the tax evasion matters related to Central Excise, Customs and CGST  which  entails  search  of  a  premise/person,  stopping  a  vehicle/vessel,  arrest  of  an offender,  border  patrolling  and  guarding  of  premises.  Uniform  helps  the  trade  identity  of departmental  officers  and  prevents  impersonation.  It  also  helps  the  departmental  officers  in discharging their official duties. Further, uniform was also prescribed to maintain and encourage a proper sense of discipline and to ensure proper turnout.
- c) No  order/instructions  have  been  issued  by  the  Department  relating  to  guard  of  honour  and control room duty in the last three years.
- d) The  Department  of  Expenditure  OM  dated  02.08.2017  has  prescribed  dress  allowance  to various  forces  including  executive  staff  of  Customs,  Central  Excise  &  Narcotics  Department (both  in  summer  and  summer-cum-winter).  The same has been circulated vide letter F.No. 26017/22/2008-Ad.IIA  dated  04.10.2017.  Grade-wise  officers/employees  along  with  their number who have been provided uniform allowance Year-wise during the last three years is given in Annexure-A.
- e) No, sir. However, in terms of guidelines issued vide para 182 of Section 1 of Chapter 7 of the Central Excise Office Procedure Manual, 1975 officers in the rank of Assistant Commissioner and below are required to wear uniform while on duty.

Annexure A

| Details of the Uniform Allowance paid   | Details of the Uniform Allowance paid   | Details of the Uniform Allowance paid   | Details of the Uniform Allowance paid   | Details of the Uniform Allowance paid   | Details of the Uniform Allowance paid   | Details of the Uniform Allowance paid   |
|-----------------------------------------|-----------------------------------------|-----------------------------------------|-----------------------------------------|-----------------------------------------|-----------------------------------------|-----------------------------------------|
| Year                                    | Group 'A'                               | Group 'A'                               | Group 'B'                               | Group 'B'                               | Group 'C'                               | Group 'C'                               |
| Year                                    | No. of Employees                        | Amount                                  | No. of Employees                        | Amount                                  | No. of Employees                        | Amount                                  |
| 2017-18                                 | 1432                                    | 11261701                                | 17178                                   | 137133543                               | 3694                                    | 16490504                                |
| 2018-19                                 | 1740                                    | 16437499                                | 18742                                   | 181575786                               | 3742                                    | 19138919                                |
| 2019-20                                 | 1529                                    | 14666953                                | 18013                                   | 198145705                               | 3544                                    | 18675565                                |
| 2020-21                                 | 1048                                    | 9921430                                 | 12066                                   | 117799577                               | 2433                                    | 12747182                                |
| Total                                   | 5749                                    | 52287583                                | 65999                                   | 634654611                               | 13413                                   | 67052170                                |