Central GST & Central Excise
Patna Central Excise and Customs Commissionerate came into existence in 1952 with its jurisdiction extending over the territory of the entire State of Bihar (Now, Bihar and Jharkhand). A separate Customs preventive Commissionerate with Hqrs. at Patna was carved out in 1972 bifurcating the Customs and Excise work.
With the growth of industrialization in Southern Bihar, a new Commissionerate at Jamshedpur was created out of the then existing Patna Central Excise Commissionerate with effect from 01.01.1992.
In pursuance of cadre re-organisation, new Commissionerate at Dhanbad and Bokaro was also created in addition to existing Central Excise & Service Tax Commissionerates Patna, Ranchi and Jamshedpur with effect from 15.10.2014.
A new Commissionerate was also created as Audit Commissionerate with jurisdiction at Bihar and Jharkhand with its hqrs. at Patna.
Thus at present Central Excise & Service Tax Commissionerate, Patna covers the entire state of Bihar.
The petroleum products, Cigerettes, Sugar, Iron & Steel products, Cement, Molasses, Paper & Paper Board, and Biris are the major items contributing to the revenue to a great extent. The M/s I.O.C. refinery at Barauni (Begusarai), M/s ITC at Munger, M/s Prabhat Zarda Factory, Muzaffarpur, M/s Kalyanpur Cement Ltd., Banjari, M/s Laxmi Vinayak Ventures, M/s New Swadeshi Sugar Mills, Narkatiyaganj, M/s Harinagar Sugar Mill, Harinagar are some of the major units of the Commissionerate. Petroleum products have contributed 60.73% and Cigerette 32.36% of the total revenue Rs. 4338.76 Crores collected in FY 2013-14.
Service Tax compliances is also one of the statutory function of the Commissionerate. C & F Agents, Business Auxiliary Services, Works Contract Services, Construction of Residential Services, Business Support Services and Transport of Goods by Road Services are the major services contributing to the revenue in this Commissionerate. Service Tax collection for year 2013-14 is Rs.391.97 Crores