Indirect Taxes Internship Scheme 2021 [Paid]: Apply Now!

About Central Board of Indirect Taxes & Customs

Central Board of Indirect Taxes and Customs (erstwhile Central Board of Excise & Customs) 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 Excise duties, Central Goods & Services Tax and IGST, prevention of smuggling and administration of matters relating to Customs, Central Excise, Central Goods & Services Tax, IGST and Narcotics to the extent under CBIC’s purview.

The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Central GST Commissionerates and the Central Revenues Control Laboratory.

About the Indirect Taxes Internship Scheme

The purpose of the Indirect Taxes Internship Scheme is to benefit from the energy and enthusiasm of young Law students/graduates and enhance the quality of defence of Indirect Tax cases. This will offer them an opportunity to hone their skills on a real-time basis in real cases. They will also benefit from the experience of senior officers of the department who will give them valuable hands-on experience in Indirect Taxation matters.


Ten (10) Interns each will be selected from the following two categories:

  • Students who have completed the 2d year of a 3 year LLB course or students pursuing 3d year onwards of a 5 year integrated LLB course. Such students shall be allowed to intern for one or two months, depending upon the requirements of the students and regulations of the college.
  • Students who have completed their LLB degree and have been registered with the Bar Council for less than 2 years. The graduates shall be allowed to intern for six months.

Roles and Responsibilities

  • The selected interns shall be administratively attached with the Directorate of Legal Affairs (DLA) for the period of their internship.
  • These interns will be given access to the Supreme Court case files of the Department. They will study the cases, prepare briefs, undertake legal research and generally assist the Department officers in briefing the Government Law Officers/Counsels.
  • The Interns will be deployed for studying the paper books of listed cases and prepare the Briefing Notes in coordination with the field formations. The briefing of Law Officers/Panel Advocates is presently being done by the Officers from the field formations.
  • The Interns can also accompany these Officers to the briefing meetings if needed.
  • The Briefing Notes prepared by the Interns and vetted by the field formations will be forwarded to the Law Officers/Panel Counsels through CAS. However, the field formations will remain fully responsible for effectively defending the case in the Hon’ble Supreme Court.


A stipend of 5000/- per month shall be paid to the interns of category (a), and 15,000/- for those of category (b).


On successful completion of the internship, a Certificate of Internship shall be issued by the Directorate of Legal Affairs.

Application Procedure

The Directorate of Legal Affairs shall be responsible for operationalizing the scheme, selection and deployment of Interns. DLA will call for applications directly from premier colleges/NLUs and also by publicizing the scheme through the departmental websites, media or by way of directly establishing contact with leading law colleges.

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