This course covers the three taxation statutes that intersect most directly with customs law and practice — the Central Goods and Services Tax Act 2017, the Integrated Goods and Services Tax Act 2017, and the Central Excise Act 1944 — addressed not as standalone tax courses but specifically from the customs broker's operational perspective, covering the provisions that affect import and export transactions, duty calculations, refund eligibility, and compliance obligations that a customs broker must advise on and execute. CBLE tests these statutes at the intersection with customs law — the IGST payable on imports, the ITC chain on imported goods, the zero-rating of exports, and the residual excise applicability on petroleum products and specified goods — rather than as complete taxation syllabi.

The CGST Act 2017 is covered in the provisions most relevant to customs practice. The definition of supply under Section 7 — including the Schedule I deemed supplies without consideration and the Schedule III non-taxable transactions (which includes High Sea Sales and sale of goods in customs bonded warehouses) — is addressed since customs brokers must correctly characterise transactions to advise on GST applicability. The place of supply provisions under Sections 10 and 11 are covered to the extent they determine whether a transaction is intra-state (attracting CGST+SGST) or inter-state (attracting IGST) — with particular reference to import transactions always being treated as inter-state supply attracting IGST regardless of the location of the importer. The Input Tax Credit framework under Sections 16–21 is covered with emphasis on ITC eligibility for imported goods — the requirement that IGST paid at customs is available as ITC in the recipient's GST returns, the blocked credit provisions under Section 17(5) that deny ITC on specified categories of goods and services, and the ITC reversal obligation where goods imported under the IGCR concessional rate are diverted from the exempted end-use. The CGST refund provisions under Section 54 are addressed in the context of how they interact with the customs refund framework under Section 27 — since a customs broker must understand which refund authority handles which component of a mixed customs-GST refund claim.

The IGST Act 2017 is covered comprehensively since it is the primary GST statute affecting every import and export transaction. Section 5 — the levy of IGST — is explained as it applies to inter-state supply of goods and services and specifically to importation of goods into India, which is treated as an inter-state supply under Section 7(2). The valuation of IGST on imports under Section 3(7) and (8) of the Customs Tariff Act — where IGST is levied on the CIF value plus Basic Customs Duty plus other customs duties as the assessable base — is covered with worked examples since CBLE tests the IGST calculation sequence within the overall duty computation chain. The zero-rating provisions under Section 16 are treated comprehensively: the two zero-rating categories (exports of goods or services and supplies to SEZ developers and units), the two options for making zero-rated supplies without paying IGST (LUT and Bond), the ITC refund entitlement on zero-rated supplies, and the conditions for claiming the refund — making this the IGST Act's most CBLE-tested set of provisions. Section 13 — the place of supply for services where either the supplier or recipient is outside India — is addressed to the extent it determines IGST applicability on import of services (where the importer is the recipient and the service qualifies as an import of service under Section 2(11)), since reverse charge liability on imported services is a customs broker advisory area. The IGST refund mechanism for exporters — covered at the operational level in Courses 25 and 46 — is addressed here at the statutory level through Section 16 read with Section 54 of CGST, explaining the legal entitlement and its conditions.

The Central Excise Act 1944 is addressed in its residual current applicability — since GST subsumed most central excise with effect from 1 July 2017, the Central Excise Act now applies only to specified goods outside GST: petroleum crude, high speed diesel, motor spirit (petrol), natural gas, aviation turbine fuel, and tobacco and tobacco products. The levy under Section 3, the valuation under Sections 4 and 4A, the CENVAT Credit scheme (now superseded by GST ITC for most goods but still relevant for petroleum products), and the procedural provisions for assessment, demand, and appeal under the Central Excise Act are addressed at the level of their CBLE relevance — since the Act is tested for its historical framework (pre-GST) and its current applicability to excluded commodities. The interface between central excise on petroleum products and customs duty on imported crude oil and petroleum products is addressed specifically since this is the most practically significant remaining area of overlap between the two statutes. The concept of CENVAT credit — Input, Capital Goods, and Input Services credit under the CENVAT Credit Rules 2004 — is covered as the predecessor to GST ITC since CBLE tests the historical framework in questions framed around pre-GST transactions and since the CENVAT rules continue to apply to manufacturers of excisable goods.