The Indian Revenue Service (Bhāratīya Rājasva Sevā), often abbreviated to IRS, is the administrative revenue service of the Government of India.A Central Service, it functions under the Department of Revenue of the Ministry of Finance and is under the ministerial command of the Minister of Finance.The IRS is primarily responsible for collecting and administering indirect taxes accruing to the Government of India. It is the largest civil service amongst the organised civil services in the Indian government and serves the nation through discharging sovereign functions of collection of revenue for development, security and governance.The IRS (Customs & Indirect Taxes) is controlled by a statutory body, the Central Board of Indirect taxes and Customs (CBIC). The duties of the IRS (IT) include , and formulating and enforcing policy concerning income tax in India. The duties of the IRS (C&IT) include formulation and enforcement of policy concerning the Goods and Services Tax (GST) and Customs, providing assistance to taxpayers, pursuing and resolving instances of tax fraud, prevention of smuggling and overall administration of matters related to Customs, Indirect taxes and Narcotics.