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

statutory appeal remedy

GST • News • Case Chronicles

February 5, 2026

No Writ Interference Where Hearing Opportunities Given | HC

extended period limitation

GST • News • Case Chronicles

February 5, 2026

Extended Limitation Applies Only to Fake Invoice ITC | HC

counselling services under GST

GST • News • Case Chronicles

February 3, 2026

Counselling Services Not Intermediary – GST Refund Upheld | SC

GSTN GSTR-3B upgrade

GST • News • Statutory Scope

February 1, 2026

GSTN Upgrades GSTR-3B Interest and Tax Reporting from Jan 2026

See More

Trending

GSTN Upgrades GSTR-3B Interest and Tax Reporting from Jan 2026

GST • News • Statutory Scope

February 1, 2026

GSTN Upgrades GSTR-3B Interest and Tax Reporting from Jan 2026

Govt Revises Tariff Values for Edible Oils | Gold | Silver and More

Customs • News • Statutory Scope

February 1, 2026

Govt Revises Tariff Values for Edible Oils | Gold | Silver and More

CBIC Amends Import Policy for Penicillins and Amoxycillin

Foreign Trade Policy • News • Statutory Scope

January 31, 2026

CBIC Amends Import Policy for Penicillins and Amoxycillin

GST Appeal Allowed Despite Delay Due to Illness | HC

GST • News • Case Chronicles

January 30, 2026

GST Appeal Allowed Despite Delay Due to Illness | HC

NDPS Case | SC Allows Interim Release of Foreign Vessel

Customs • News • Case Chronicles

January 30, 2026

NDPS Case | SC Allows Interim Release of Foreign Vessel

HC Orders Reconsideration of Excess ITC Denial on Imports

GST • News • Case Chronicles

January 30, 2026

HC Orders Reconsideration of Excess ITC Denial on Imports

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

No Writ Interference Where Hearing Opportunities Given | HC

GST • News • Case Chronicles

February 5, 2026

No Writ Interference Where Hearing Opportunities Given | HC

Extended Limitation Applies Only to Fake Invoice ITC | HC

GST • News • Case Chronicles

February 5, 2026

Extended Limitation Applies Only to Fake Invoice ITC | HC

Counselling Services Not Intermediary – GST Refund Upheld | SC

GST • News • Case Chronicles

February 3, 2026

Counselling Services Not Intermediary – GST Refund Upheld | SC

GSTN Upgrades GSTR-3B Interest and Tax Reporting from Jan 2026

GST • News • Statutory Scope

February 1, 2026

GSTN Upgrades GSTR-3B Interest and Tax Reporting from Jan 2026

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

Isabion Classifiable as Fertilizer – Not Plant Growth Regulator | SC

Excise & Service Tax • News • Case Chronicles

February 5, 2026

Isabion Classifiable as Fertilizer – Not Plant Growth Regulator | SC

No Duty Demand Based Only on Input–Output Ratio | CESTAT

Excise & Service Tax • News • Case Chronicles

February 4, 2026

No Duty Demand Based Only on Input–Output Ratio | CESTAT

Section 36B Certificate Mandatory for HDD Evidence | CESTAT

Excise & Service Tax • News • Case Chronicles

February 3, 2026

Section 36B Certificate Mandatory for HDD Evidence | CESTAT

Refund Can’t Be Denied After Final CESTAT Order | HC

Excise & Service Tax • News • Case Chronicles

February 1, 2026

Refund Can’t Be Denied After Final CESTAT Order | HC

See More
Company Law manual

Customs

News

30-Year-Old Import Cannot Be Remanded to Trace Supplier | SC

Customs • News • Case Chronicles

February 5, 2026

30-Year-Old Import Cannot Be Remanded to Trace Supplier | SC

Goods Confiscable for Undervaluation Despite Duty Payment | HC

Customs • News • Case Chronicles

February 4, 2026

Goods Confiscable for Undervaluation Despite Duty Payment | HC

Special Additional Duty Refund Allowed Despite Nil VAT on Imported Goods | HC

Customs • News • Case Chronicles

February 3, 2026

Special Additional Duty Refund Allowed Despite Nil VAT on Imported Goods | HC

Govt Revises Tariff Values for Edible Oils | Gold | Silver and More

Customs • News • Statutory Scope

February 1, 2026

Govt Revises Tariff Values for Edible Oils | Gold | Silver and More

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

CBIC Amends Import Policy for Penicillins and Amoxycillin

Foreign Trade Policy • News • Statutory Scope

January 31, 2026

CBIC Amends Import Policy for Penicillins and Amoxycillin

EU And India Conclude Landmark Free Trade Agreement

Foreign Trade Policy • News • Statutory Scope

January 29, 2026

EU And India Conclude Landmark Free Trade Agreement

DGFT Notifies Second Round Of Gold TRQ Allocation Under UAE CEPA

Foreign Trade Policy • News • Statutory Scope

January 27, 2026

DGFT Notifies Second Round Of Gold TRQ Allocation Under UAE CEPA

DGFT Authorises IACCIA To Issue Non-Preferential COO

Foreign Trade Policy • News • Statutory Scope

January 13, 2026

DGFT Authorises IACCIA To Issue Non-Preferential COO

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