Centax Blog

Analysis

Overriding Effect of Foreign Trade Policy

Foreign Trade Policy • Analysis

April 17, 2025

Overriding Effect of Foreign Trade Policy | Legal Framework and Key Rulings

Free Trade Agreements

Foreign Trade Policy • Analysis

April 17, 2025

Understanding India’s Free Trade Agreements (FTAs) & Tariff Preferences

Foreign Trade Policy 2023

Foreign Trade Policy • Analysis

March 14, 2025

Foreign Trade Policy 2023 | A Dynamic Framework for India’s Global Trade

Foreign Trade (Development and Regulation) Act 1992

Foreign Trade Policy • Analysis

March 14, 2025

Foreign Trade (Development and Regulation) Act, 1992 – Evolution | Regulations | Administration

India's Foreign Trade Policy

Foreign Trade Policy • Analysis

March 14, 2025

Evolution of India’s Foreign Trade Policy – WTO Compliance & Key Reforms

Exchange Rate for Customs Valuation

Customs • Analysis

March 6, 2025

Customs Exchange Rate for Imports and Exports | Rules and Calculation

Customs Duty on Baggage

Customs • Analysis

March 6, 2025

Customs Duty on Baggage in India – Rates | Exemptions | Rules Explained

IGST on Imports

Customs • Analysis

March 6, 2025

IGST on Imported Goods – Valuation | Levy | Exemptions Under Customs and GST Laws

Export Duty in India

Customs • Analysis

March 6, 2025

Export Duty Framework in India – Legal Provisions and Judicial Insights

ITC on Ex-Works Contracts

GST • Analysis

March 5, 2025

CBIC Clarification on ITC Availment for Ex-Works Contracts Under GST

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News

GSTN DRC 03A pre deposit appeal

GST • News • Statutory Scope

March 17, 2026

GSTN Clarifies DRC-03 Linking for Appeal Pre-Deposit

Misleading Claim of Denied Hearing

GST • News • Case Chronicles

March 16, 2026

HC Imposes Costs for Misleading Claim of Denied Hearing

Rule 39 ISD ITC distribution

GST • News • Case Chronicles

March 14, 2026

Rule 39 on ISD ITC Distribution Upheld | HC

service of GST order

GST • News • Case Chronicles

March 14, 2026

GST Order Upload on Portal Constitutes Valid Service | HC

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Trending

CBIC Waives Export Document Amendment Fee Amid Hormuz Disruption

Customs • News • Statutory Scope

March 13, 2026

CBIC Waives Export Document Amendment Fee Amid Hormuz Disruption

GST Appeal Not Time-Barred During Rectification | HC

GST • News • Case Chronicles

March 11, 2026

GST Appeal Not Time-Barred During Rectification | HC

Fraudulent ITC Dispute Must Be Decided in Appeal | SC

GST • News • Case Chronicles

March 11, 2026

Fraudulent ITC Dispute Must Be Decided in Appeal | SC

Rule 39 on ISD ITC Distribution Upheld | HC

GST • News • Case Chronicles

March 14, 2026

Rule 39 on ISD ITC Distribution Upheld | HC

GST Order Upload on Portal Constitutes Valid Service | HC

GST • News • Case Chronicles

March 14, 2026

GST Order Upload on Portal Constitutes Valid Service | HC

Aircraft Fire Extinguisher May Qualify as Aircraft Part | CESTAT

Customs • News • Case Chronicles

March 11, 2026

Aircraft Fire Extinguisher May Qualify as Aircraft Part | CESTAT

Featured

Customs • Analysis

March 6, 2025

Customs Exchange Rate for Imports and Exports | Rules and Calculation

Customs • Analysis

March 6, 2025

Customs Duty on Baggage in India – Rates | Exemptions | Rules Explained

Customs • Analysis

March 6, 2025

IGST on Imported Goods – Valuation | Levy | Exemptions Under Customs and GST Laws

GST

News

GSTN Clarifies DRC-03 Linking for Appeal Pre-Deposit

GST • News • Statutory Scope

March 17, 2026

GSTN Clarifies DRC-03 Linking for Appeal Pre-Deposit

HC Imposes Costs for Misleading Claim of Denied Hearing

GST • News • Case Chronicles

March 16, 2026

HC Imposes Costs for Misleading Claim of Denied Hearing

Rule 39 on ISD ITC Distribution Upheld | HC

GST • News • Case Chronicles

March 14, 2026

Rule 39 on ISD ITC Distribution Upheld | HC

GST Order Upload on Portal Constitutes Valid Service | HC

GST • News • Case Chronicles

March 14, 2026

GST Order Upload on Portal Constitutes Valid Service | HC

See More
Company Law manual

Analysis

CBIC Clarification on ITC Availment for Ex-Works Contracts Under GST

GST • Analysis

March 5, 2025

CBIC Clarification on ITC Availment for Ex-Works Contracts Under GST

GST Compliance for Online Services | CBIC Clarification on Place of Supply for Unregistered Recipients

GST • Analysis

March 5, 2025

GST Compliance for Online Services | CBIC Clarification on Place of Supply for Unregistered Recipients

CBIC Clarifies ITC Reversal Requirements for Post-Sale Discounts Under GST

GST • Analysis

March 5, 2025

CBIC Clarifies ITC Reversal Requirements for Post-Sale Discounts Under GST

Input Tax Credit on Demo Vehicles | CBIC Clarifies ITC Eligibility for Car Dealers

GST • Analysis

March 3, 2025

Input Tax Credit on Demo Vehicles | CBIC Clarifies ITC Eligibility for Car Dealers

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Excise & Service Tax

News

SEZ Refund Not Barred by 6-Month Limit | CESTAT

Excise & Service Tax • News • Case Chronicles

March 17, 2026

SEZ Refund Not Barred by 6-Month Limit | CESTAT

Pen-Drive Data Inadmissible Without Section 36B Compliance | CESTAT

Excise & Service Tax • News • Case Chronicles

March 16, 2026

Pen-Drive Data Inadmissible Without Section 36B Compliance | CESTAT

CENVAT Credit Allowed on DICGC Insurance Premium | HC

Excise & Service Tax • News • Case Chronicles

March 13, 2026

CENVAT Credit Allowed on DICGC Insurance Premium | HC

Gutkha Clandestine Manufacture Case Fails Without Cross-Examination | HC

Excise & Service Tax • News • Case Chronicles

March 10, 2026

Gutkha Clandestine Manufacture Case Fails Without Cross-Examination | HC

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Company Law manual

Customs

News

Levocarnitine Classifiable Under Tariff 2923 | CESTAT

Customs • News • Case Chronicles

March 17, 2026

Levocarnitine Classifiable Under Tariff 2923 | CESTAT

SBER Bank Added for Precious Metals Import Exemption

Customs • News • Statutory Scope

March 16, 2026

SBER Bank Added for Precious Metals Import Exemption

DEEC Benefit Denied if Licence Expired at Warehouse Clearance | SC

Customs • News • Case Chronicles

March 14, 2026

DEEC Benefit Denied if Licence Expired at Warehouse Clearance | SC

CBIC Waives Export Document Amendment Fee Amid Hormuz Disruption

Customs • News • Statutory Scope

March 13, 2026

CBIC Waives Export Document Amendment Fee Amid Hormuz Disruption

See More
Company Law manual

Analysis

Customs Exchange Rate for Imports and Exports | Rules and Calculation

Customs • Analysis

March 6, 2025

Customs Exchange Rate for Imports and Exports | Rules and Calculation

Customs Duty on Baggage in India – Rates | Exemptions | Rules Explained

Customs • Analysis

March 6, 2025

Customs Duty on Baggage in India – Rates | Exemptions | Rules Explained

IGST on Imported Goods – Valuation | Levy | Exemptions Under Customs and GST Laws

Customs • Analysis

March 6, 2025

IGST on Imported Goods – Valuation | Levy | Exemptions Under Customs and GST Laws

Export Duty Framework in India – Legal Provisions and Judicial Insights

Customs • Analysis

March 6, 2025

Export Duty Framework in India – Legal Provisions and Judicial Insights

See More

Foreign Trade Policy

News

DGFT Launches Credit Scheme for E-Commerce Exporters

Foreign Trade Policy • News • Statutory Scope

March 9, 2026

DGFT Launches Credit Scheme for E-Commerce Exporters

HC Bars Section 28AAA Customs Recovery Without DGFT Finding

Foreign Trade Policy • News • Case Chronicles

March 6, 2026

HC Bars Section 28AAA Customs Recovery Without DGFT Finding

DGFT Allows Proportionate EO Reduction under EPCG for FY 2024-25

Foreign Trade Policy • News • Statutory Scope

March 4, 2026

DGFT Allows Proportionate EO Reduction under EPCG for FY 2024-25

DGFT Extends TRQ Application Deadline to 15 March 2026

Foreign Trade Policy • News • Statutory Scope

February 26, 2026

DGFT Extends TRQ Application Deadline to 15 March 2026

See More
Company Law manual

Analysis

Overriding Effect of Foreign Trade Policy | Legal Framework and Key Rulings

Foreign Trade Policy • Analysis

April 17, 2025

Overriding Effect of Foreign Trade Policy | Legal Framework and Key Rulings

Understanding India’s Free Trade Agreements (FTAs) & Tariff Preferences

Foreign Trade Policy • Analysis

April 17, 2025

Understanding India’s Free Trade Agreements (FTAs) & Tariff Preferences

Foreign Trade Policy 2023 | A Dynamic Framework for India’s Global Trade

Foreign Trade Policy • Analysis

March 14, 2025

Foreign Trade Policy 2023 | A Dynamic Framework for India’s Global Trade

Foreign Trade (Development and Regulation) Act, 1992 – Evolution | Regulations | Administration

Foreign Trade Policy • Analysis

March 14, 2025

Foreign Trade (Development and Regulation) Act, 1992 – Evolution | Regulations | Administration

See More