What does an IRS (Customs & Indirect Taxes) officer do, and how is it different from IRS-IT?

IRS (C&IT) officers run GST, Customs and Narcotics control under the Central Board of Indirect Taxes and Customs (CBIC). They train for about 78 weeks at the National Academy of Customs, Indirect Taxes & Narcotics (NACIN), Palasamudram, Andhra Pradesh. Postings span GST Commissionerates, Customs Houses at ports/airports/land borders, and Directorates like DRI, DGGI and NCB. CSE 2026 carries 94 IRS-C&IT vacancies.