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

ITC transfer in amalgamation

GST • News • Case Chronicles

August 8, 2025

ITC Transfer Allowed in Interstate Amalgamation | HC

ITC demand order

GST • News • Case Chronicles

August 7, 2025

No Writ Against ITC Demand Order; Appeal Remedy Available

SLP dismissed ITC blocking Electronic Credit Ledger Rule 86 negative balance CGST GST law High Court order Supreme Court ECL

GST • News • Case Chronicles

August 6, 2025

SC Dismisses SLP Against HC Order on Negative ITC Blocking

ITC refund inverted duty structure principal input principal output High Court ruling GST refund input tax credit Ask ChatGPT

GST • News • Case Chronicles

August 6, 2025

Refund Allowed Under Inverted Duty Even Without Higher Input Tax | 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

ITC Transfer Allowed in Interstate Amalgamation | HC

GST • News • Case Chronicles

August 8, 2025

ITC Transfer Allowed in Interstate Amalgamation | HC

No Writ Against ITC Demand Order; Appeal Remedy Available

GST • News • Case Chronicles

August 7, 2025

No Writ Against ITC Demand Order; Appeal Remedy Available

SC Dismisses SLP Against HC Order on Negative ITC Blocking

GST • News • Case Chronicles

August 6, 2025

SC Dismisses SLP Against HC Order on Negative ITC Blocking

Refund Allowed Under Inverted Duty Even Without Higher Input Tax | HC

GST • News • Case Chronicles

August 6, 2025

Refund Allowed Under Inverted Duty Even Without Higher Input Tax | 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

Chocolate-Coated Wafers Classified Under CETH 1905 32 90

Excise & Service Tax • News • Case Chronicles

August 2, 2025

Chocolate-Coated Wafers Classified Under CETH 1905 32 90

Air Travel Booking Services Not Taxable Under BAS | CESTAT

Excise & Service Tax • News • Case Chronicles

July 26, 2025

Air Travel Booking Services Not Taxable Under BAS | CESTAT

No Service Tax on Notice Pay Recovery or Mutual Fund Investment | CESTAT

Excise & Service Tax • News • Case Chronicles

July 24, 2025

No Service Tax on Notice Pay Recovery or Mutual Fund Investment | CESTAT

GTA Profit Not Taxable | Service Tax Payable Only Under RCM—CESTAT

Excise & Service Tax • News • Case Chronicles

July 22, 2025

GTA Profit Not Taxable | Service Tax Payable Only Under RCM—CESTAT

Company Law manual

Customs

News

No Penalty on Shipping Line Without Proof of Knowledge or Intent | CESTAT

Customs • News • Case Chronicles

August 7, 2025

No Penalty on Shipping Line Without Proof of Knowledge or Intent | CESTAT

Anti-Dumping Duty on Black Toner Imports from China, Malaysia, Taiwan Continued

Customs • News • Statutory Scope

August 6, 2025

Anti-Dumping Duty on Black Toner Imports from China, Malaysia, Taiwan Continued

Affiliation fees received by University from colleges is not liable to service tax | CESTAT

Customs • News • Case Chronicles

August 5, 2025

Affiliation fees received by University from colleges is not liable to service tax | CESTAT

No Anti-Dumping Duty on Imported Goods if Assembly Involves Complex Process

Customs • News • Case Chronicles

August 5, 2025

No Anti-Dumping Duty on Imported Goods if Assembly Involves Complex Process

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

DGFT Removes TC Requirement for Organic Textile Exports

Foreign Trade Policy • News • Statutory Scope

August 2, 2025

DGFT Removes TC Requirement for Organic Textile Exports

DGFT Eases Export Norms for Pharma Grade Sugar with Post-Authorisation Edits

Foreign Trade Policy • News • Statutory Scope

July 24, 2025

DGFT Eases Export Norms for Pharma Grade Sugar with Post-Authorisation Edits

DGFT Clarifies NPOP Not Applicable to Organic Textiles

Foreign Trade Policy • News • Statutory Scope

July 17, 2025

DGFT Clarifies NPOP Not Applicable to Organic Textiles

BIS Mark Not Required if Shipment Predates Quality Control Order | CESTAT

Foreign Trade Policy • News • Case Chronicles

July 16, 2025

BIS Mark Not Required if Shipment Predates Quality Control Order | CESTAT

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