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 classification beverages

GST • News • Statutory Scope

May 2, 2026

GST Rate Schedules Updated for Beverages Under HSN 2202

bias appellate authority

GST • News • Case Chronicles

May 1, 2026

Appeal Quashed as Same Officer Acted as Inspector & Appellate Authority | HC

Rule 96(10) omission

GST • News • Case Chronicles

April 30, 2026

Omission of Rule 96(10) Nullifies Pending GST Proceedings | HC

solar EPC GST split

GST • News • Case Chronicles

April 30, 2026

Solar EPC GST Split Not Retrospective – Order Set Aside | 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 Rate Schedules Updated for Beverages Under HSN 2202

GST • News • Statutory Scope

May 2, 2026

GST Rate Schedules Updated for Beverages Under HSN 2202

Appeal Quashed as Same Officer Acted as Inspector & Appellate Authority | HC

GST • News • Case Chronicles

May 1, 2026

Appeal Quashed as Same Officer Acted as Inspector & Appellate Authority | HC

Omission of Rule 96(10) Nullifies Pending GST Proceedings | HC

GST • News • Case Chronicles

April 30, 2026

Omission of Rule 96(10) Nullifies Pending GST Proceedings | HC

Solar EPC GST Split Not Retrospective – Order Set Aside | HC

GST • News • Case Chronicles

April 30, 2026

Solar EPC GST Split Not Retrospective – Order Set Aside | 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

Excise Duty on HSD Reduced to ₹23/Litre from May 2026

Excise & Service Tax • News • Statutory Scope

May 2, 2026

Excise Duty on HSD Reduced to ₹23/Litre from May 2026

No Duty Exemption Where ARE-1 Misused for Domestic Sales | SC

Excise & Service Tax • News • Case Chronicles

May 1, 2026

No Duty Exemption Where ARE-1 Misused for Domestic Sales | SC

Foreclosure Charges by NBFC Not Taxable – Refund Allowed | CESTAT

Excise & Service Tax • News • Case Chronicles

April 29, 2026

Foreclosure Charges by NBFC Not Taxable – Refund Allowed | CESTAT

Pre-GST RCM Credit Eligible for Transition or Refund | CESTAT

Excise & Service Tax • News • Case Chronicles

April 28, 2026

Pre-GST RCM Credit Eligible for Transition or Refund | CESTAT

Company Law manual

Customs

News

No Confiscation of Gold Without Foreign Marking | CESTAT

Customs • News • Case Chronicles

May 1, 2026

No Confiscation of Gold Without Foreign Marking | CESTAT

SEZ to DTA Supplies Treated as Imports for Drawback

Customs • News • Statutory Scope

April 30, 2026

SEZ to DTA Supplies Treated as Imports for Drawback

Interest Payable on Delayed Drawback Beyond 1 Month | GOI

Customs • News • Case Chronicles

April 27, 2026

Interest Payable on Delayed Drawback Beyond 1 Month | GOI

CBIC Relaxes Import Rules for Returned Export Containers

Customs • News • Statutory Scope

April 25, 2026

CBIC Relaxes Import Rules for Returned Export Containers

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 Updates RoDTEP Schedule from May 1, 2026

Foreign Trade Policy • News • Statutory Scope

May 2, 2026

DGFT Updates RoDTEP Schedule from May 1, 2026

DGFT Permits Export of 25 LMT Wheat Despite Ban

Foreign Trade Policy • News • Statutory Scope

April 30, 2026

DGFT Permits Export of 25 LMT Wheat Despite Ban

DGFT Adds Egypt & Jordan to RELIEF Export Scheme

Foreign Trade Policy • News • Statutory Scope

April 22, 2026

DGFT Adds Egypt & Jordan to RELIEF Export Scheme

DGFT Clarifies ECGC Policy Eligibility under RELIEF Component-II

Foreign Trade Policy • News • Statutory Scope

April 18, 2026

DGFT Clarifies ECGC Policy Eligibility under RELIEF Component-II

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