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

News

GST on transfer of development rights

GST • News • Case Chronicles

May 13, 2025

GST Not Applicable on Built-up Rights Under Development Agreements | HC

GST invoice-based refund filing

GST • News • Statutory Scope

May 13, 2025

GSTN Revises Refund Application Process for Specific Categories | Advisory

GST deemed export refund

GST • News • Statutory Scope

May 13, 2025

GSTN Simplifies Deemed Export Refund Filing Process

SEZ GST Refund Madras High Court

GST • News • Case Chronicles

May 9, 2025

SEZ Units Eligible for GST Refund on Zero-Rated Supplies | HC

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

GST Not Applicable on Built-up Rights Under Development Agreements | HC

GST • News • Case Chronicles

May 13, 2025

GST Not Applicable on Built-up Rights Under Development Agreements | HC

GSTN Revises Refund Application Process for Specific Categories | Advisory

GST • News • Statutory Scope

May 13, 2025

GSTN Revises Refund Application Process for Specific Categories | Advisory

GSTN Simplifies Deemed Export Refund Filing Process

GST • News • Statutory Scope

May 13, 2025

GSTN Simplifies Deemed Export Refund Filing Process

SEZ Units Eligible for GST Refund on Zero-Rated Supplies | HC

GST • News • Case Chronicles

May 9, 2025

SEZ Units Eligible for GST Refund on Zero-Rated Supplies | HC

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

See more

Excise & Service Tax

News

SC Upholds CENVAT Credit Claim—Allows CESTAT Review on Remaining Issues

Excise & Service Tax • News • Case Chronicles

May 9, 2025

SC Upholds CENVAT Credit Claim—Allows CESTAT Review on Remaining Issues

Extended Limitation Denied Without Evasion Intent | CESTAT

Excise & Service Tax • News • Case Chronicles

May 6, 2025

Extended Limitation Denied Without Evasion Intent | CESTAT

No Interference Needed as Assessee Ignored SCN & Hearings | HC

Excise & Service Tax • News • Case Chronicles

May 5, 2025

No Interference Needed as Assessee Ignored SCN & Hearings | HC

HC Quashes Penalty on Partner for Non-Service of SCN

Excise & Service Tax • News • Case Chronicles

May 2, 2025

HC Quashes Penalty on Partner for Non-Service of SCN

Company Law manual

Customs

News

Govt Waives Customs Duty on Art and Antiquities for Public Exhibition

Customs • News • Statutory Scope

May 13, 2025

Govt Waives Customs Duty on Art and Antiquities for Public Exhibition

SEZ Act Overrides Customs Act in Case of Conflict | CESTAT

Customs • News • Case Chronicles

May 13, 2025

SEZ Act Overrides Customs Act in Case of Conflict | CESTAT

Anti-Dumping Duty on Sodium Citrate from China Extended

Customs • News • Statutory Scope

May 13, 2025

Anti-Dumping Duty on Sodium Citrate from China Extended

Transaction Value Valid Despite Importer-Supplier Relationship | SC

Customs • News • Case Chronicles

May 9, 2025

Transaction Value Valid Despite Importer-Supplier Relationship | SC

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

Foreign Trade Policy

News

India–UK Free Trade Agreement Finalised | Landmark Economic Deal

Foreign Trade Policy • News • Statutory Scope

May 9, 2025

India–UK Free Trade Agreement Finalised | Landmark Economic Deal

SCOMET Stock & Sale Authorisation – DGFT Notice 04/2025-26

Foreign Trade Policy • News • Statutory Scope

May 8, 2025

SCOMET Stock & Sale Authorisation – DGFT Notice 04/2025-26

DGFT Reinstates SION C-888 for Stainless Steel Washers

Foreign Trade Policy • News • Statutory Scope

May 8, 2025

DGFT Reinstates SION C-888 for Stainless Steel Washers

DGFT Pakistan Import Ban – FTP Notification 06/2025-26

Foreign Trade Policy • News • Statutory Scope

May 5, 2025

DGFT Pakistan Import Ban – FTP Notification 06/2025-26

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