GUWAHATI, Sept 17 - The Faridabad-based National Academy of Customs, Excise and Narcotics (NACEN), a premier training institute of indirect taxation, drug laws and environment protection, has begun a series of programmes here to train Central and State officers to implement the new tax regime of Goods and Service Tax (GST).
After the programmes for �source trainers� and �master trainers�, NACEN organized the level-III training for trainers throughout the country in collaboration with the respective Commercial Tax department of the states. NACEN, Shillong organized a training simultaneously at Guwahati (for Assam, Arunachal Pradesh & Sikkim) and at Shillong (for Meghalaya, Manipur, Tripura, Mizoram and Nagaland) from September 5 to 9.
According to an official press release, the level-III training will be followed by the level-IV training which would cover nearly 60,000 officers of Central Board of Excise & Customs (CBEC) and State governments in various modules. The first module, a week-long training for the officers of Assam, Arunachal Pradesh and Sikkim, will begin at the Assam Staff College here from September 19. Some of the modules of this training are being planned at other places in Arunachal Pradesh and Sikkim also.
With the ratification of the 122nd Constitution Amendment Bill � passed by the Parliament � by the requisite number of states and the assent of the President of India, the 101st Constitution Amendment Act, 2016 has been duly notified. Consequently, the Central and State governments are completely geared up to implement the new tax regime, the release said.
The new tax is in the nature of dual GST with the Centre and the States simultaneously levying it on a common base. The GST, to be levied by the Centre, would be called Central GST (CGST) and the tax levied by the States would be called State GST (SGST). An Integrated GST (IGST) would be levied on inter-State supply of goods or services. The CGST and IGST is to be implemented by the CBEC which is administering Customs, Central Excise and Service Tax.