Central Board of Indirect Taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of Customs & Central Taxes , prevention of smuggling and administration of matters relating to Customs, Central Goods & Service Tax and Narcotics to the extent under CBIC's purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, CGST & Central Excise Commissionerates and the Central Revenues Control Laboratory.