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

Ship-to GSTIN and e-Way Bill Closure

GST • News • Statutory Scope

July 6, 2026

GSTN Issues FAQs on Ship-to GSTIN and e-Way Bill Closure

Transitional VAT Credit Refund

GST • News • Case Chronicles

July 4, 2026

Refund of Transitional VAT Credit Barred Under Section 54(3) | HC

AATO Amendment Timeline

GST • News • Statutory Scope

July 3, 2026

GSTN Revises AATO Amendment Timeline for FY 2025-26

Penalty Under Section 122(1A)

GST • News • Case Chronicles

July 2, 2026

Penalty Under Section 122(1A) Valid for Earlier GST Violations | HC

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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 Issues FAQs on Ship-to GSTIN and e-Way Bill Closure

GST • News • Statutory Scope

July 6, 2026

GSTN Issues FAQs on Ship-to GSTIN and e-Way Bill Closure

Refund of Transitional VAT Credit Barred Under Section 54(3) | HC

GST • News • Case Chronicles

July 4, 2026

Refund of Transitional VAT Credit Barred Under Section 54(3) | HC

GSTN Revises AATO Amendment Timeline for FY 2025-26

GST • News • Statutory Scope

July 3, 2026

GSTN Revises AATO Amendment Timeline for FY 2025-26

Penalty Under Section 122(1A) Valid for Earlier GST Violations | HC

GST • News • Case Chronicles

July 2, 2026

Penalty Under Section 122(1A) Valid for Earlier GST Violations | HC

See More

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

Settlement Benefit Not Available for Court-Ordered Interest | HC

Excise & Service Tax • News • Case Chronicles

July 6, 2026

Settlement Benefit Not Available for Court-Ordered Interest | HC

Service Tax Not Leviable on Delayed Payment Charges | CESTAT

Excise & Service Tax • News • Case Chronicles

July 4, 2026

Service Tax Not Leviable on Delayed Payment Charges | CESTAT

Special Additional Excise Duty Revised on Petrol and Diesel Exports

Excise & Service Tax • News • Statutory Scope

July 2, 2026

Special Additional Excise Duty Revised on Petrol and Diesel Exports

Legal Metrology Seizure Valid Without Search Warrant | HC

Excise & Service Tax • News • Case Chronicles

July 1, 2026

Legal Metrology Seizure Valid Without Search Warrant | HC

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Customs

News

EDD Refundable Once Transaction Value Is Accepted | HC

Customs • News • Case Chronicles

July 6, 2026

EDD Refundable Once Transaction Value Is Accepted | HC

Provisional Release Allowed on Reduced Bank Guarantee | HC

Customs • News • Case Chronicles

July 4, 2026

Provisional Release Allowed on Reduced Bank Guarantee | HC

CBIC Extends Sea Cargo Manifest Transition Timeline

Customs • News • Statutory Scope

July 3, 2026

CBIC Extends Sea Cargo Manifest Transition Timeline

Bail Not Allowed for Lack of Family-Witness Attestation | HC

Customs • News • Case Chronicles

July 2, 2026

Bail Not Allowed for Lack of Family-Witness Attestation | HC

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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 Reviews Export Quota for Wheat Flour Products

Foreign Trade Policy • News • Statutory Scope

July 3, 2026

DGFT Reviews Export Quota for Wheat Flour Products

HC Quashes IEC Denied Entity Listing for Violation of Natural Justice

Foreign Trade Policy • News • Case Chronicles

June 6, 2026

HC Quashes IEC Denied Entity Listing for Violation of Natural Justice

DGFT Mandates Import Authorisation for Specified Silver Imports

Foreign Trade Policy • News • Statutory Scope

June 5, 2026

DGFT Mandates Import Authorisation for Specified Silver Imports

DGFT Expands BIS/QCO Exemption for SEZ Imports

Foreign Trade Policy • News • Statutory Scope

June 4, 2026

DGFT Expands BIS/QCO Exemption for SEZ Imports

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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