Home / Services / State Excise Law

State Excise Law

International trade and commerce have a significant impact on a country’s economy. In a consumerdriven economy, India imports a range of goods and services to fulfil local demand. To generate revenue in order to meet the working requirements, excise duty is an essential pillar for any country’s economy. Excise duty is a type of tax that is levied on products for their manufacture, issuance, and sale. Excise duty is an indirect tax on manufacturers of commodities that is paid to the government of India. It is the reverse of customs duty in that it is imposed on domestically produced items while customs are charged on imports. Previously, excise duty at the central level was assessed as Central Excise Duty, Additional Excise Duty, etc. However, several other excise duty types were absorbed by the Goods and Services Tax (GST), which was implemented in July 2017. Basic excise duty is sometimes referred to as Central VAT (CENVAT). The Central Excise Tariff Act of 1985’s first schedule of commodities was subject to this category of excise duty. According to Section 3 (1) (a) of the Central Excise Act of 1944, this tax was imposed. The Additional Excise under the Additional Duties of Excise (Items of Special Priority) Act of 1957 imposed additional excise duty on goods of high importance. This tax was imposed on a certain class of commodities.

STATE EXCISE LAW IS CATEGORICALLY RELATED TO LIQUOR (RAJASTHAN EXCISE ACT, 1950). It can be amended accordingly and relevant parts of tax laws can be included with taxation. This space is complex in terms of the number of rules and regulations present to govern it. Excise act, customs act, and tons of other specialized regulations covering different products. They include SCOMET, Foreign Trade Policy, Food laws, the Drugs and Cosmetics Act, The Legal Metrology Act etc. This requires an extremely cautious approach while deciding upon compliance.

Key services

  • Evaluating export restrictions on dualuse and/or defencerelated items under SCOMET.
  • compliance with the food law, Drugs & Cosmetics Act, Packaged Commodities Rules, etc.
  • Preparation of Appeal and appearance for personal Hearing before Hon. Customs, Excise & Service Tax Appellate Tribunal in respect of matters of Customs, Excise & Service Tax.
  • Income Tax matters connected with the Customs & Excise and appearance before ITAT, High Court and Hon. Supreme Court.
  • Contract reviews for international/crossborder transactions.

Our approach

At Avobe Legal, we have a dedicated team of lawyers who possess a wealth of experience in the mining and energy industries. They have not only rendered essential legal services but also possess extensive commercial expertise in these fields, allowing us to provide solutions that are both realistic and businessfocused. International coal purchasers, local coal producers, electricity generators, significant energy investment funds, and government and industry authorities are just a few of our clients, who have been impressed with our legal and business acumen.

We have extensive expertise in crossjurisdictional project and finance contracts and have assisted contractors, developers, and governmental organizations in the project contracting arena. For us, the relationship with a client does not end at merely rendering advice in the initial stage. We are committed to advising all stakeholders on each stage of the lifecycle of an infrastructure project. Thanks to our excellent combination of indepth industry knowledge and skill, offered through a variety of customized services, we have earned the longterm confidence of our clients.


It is a law that regulates the trade and commerce in weights, measures, and other items that are sold or distributed by weight, measure, or number, as well as any issues related to or incidental to those issues. Legal metrology refers to the area of metrology that deals with weight and measurement units, techniques, and equipment in connection to the obligatory technical and legal standards that are intended to ensure public assurance regarding the security and accuracy of the weights and measurements.

There are 4 different types of GST:

  1. Integrated Goods and Services Tax (IGST): The Integrated Products and Services Tax, often known as the IGST, is a tax levied under the GST regime that is levied on imports, exports, and interstate (between two states) supply of goods and/or services.
  2. State Goods and Services Tax (SGST): On intrastate (inside the same state) transactions, the State Goods and Services Tax, or SGST, is a tax under the GST framework. Both State GST and Central GST are imposed in the event of an intrastate supply of goods and/or services. However, the state imposes the State Products and Services Tax (SGST) or GST on any goods or services that are bought or sold inside the state.
  3. Central Goods and Services Tax (CGST): The Central Goods and Services Tax, often known as CGST, is a tax levied under the GST system that applies to intrastate (inside the same state) transactions. It is similar to the State GST.
  4. Union Territory Goods and Services Tax (UTGST): The equivalent of the State Products and Services Tax (SGST), which is imposed on the supply of goods and/or services in India's Union Territories (UTs), is the Union Territory Goods and Services Tax, or UTGST.

Why Avobe Legal

In our journey towards excellence, we are committed to attract, finest solution. Avobe Legal’s reputation is owed to the exceptionally talented and dedicated professionals whose ideas drive the Firm forward.

As one of Rajasthan’s boutique law firm, we help our clients grow, innovate and thrive. For over a period of two years, we have built a reputation for our expertise, specialised solutions and the ability to think ahead. We find the most relevant and highly tailored solutions to our clients’ composite legal challenges.

Reach out to us

How Can We Help?

Write to us with your enquiries, questions or request a meeting to discuss your potential case.


As per the Advocates Act of 1961, an advocate must follow the professional code of conduct and maintain standards. Under its ambit, Rule 36 of the Bar Council of India prohibits an advocate from soliciting work or advertising by any method. Therefore, the contents below are only for the information purpose, and by clicking on the “I agree” button below, the user affirms and acknowledges that

  • There has not been any kind of advertisement, promotion, invitation or inducement by or on behalf of (the company) to render the firm’s services.
  • The user is surfing the firm’s website in order to gain more information about it.
  • All the information provided to the user is only on his/her specific request and using or downloading any material will be the user’s responsibility.
  • Transmission of the information is not intended to create any lawyer-client relationship and will not be liable for the user’s loss or damage caused due to actions taken or not taken following the website’s information.
  • The (company) holds no liability for the confidential or privileged information shared by you to (the company) or any other person until you have received a written confirmation by (the company) showing its willingness to provide you with their legal services.
  • All the website’s content (except statutory instruments and judicial precedents) is the copyrighted work of (the company) and should not be used without the firm’s prior expressed consent or approval.
  • The contents of the website are related to legal issues and should not be interpreted as legal advice from a qualified lawyer or any warranty of any kind, either express or implied.
  • While we have attempted to maintain the information on the website as accurately as possible, this information may contain errors or omissions, for which we do not promise or guarantee to be complete and updated.

Past results of (the company) should not be treated as a guarantee for future results as well. Each case or matter is different and is adjudicated on its own merit. We have different approaches towards each matter.