CAclubindia Articles
Powering Hospitality: ITC On Independent Feeder Infrastructure
Raj Jaggi
13 January 2026 at 07:08
Electricity is a core service enabler in hotels, not mere infrastructure. This article explains why GST ITC on independent feeder lines qualifies as plant and machinery under Sections 16 and 17 of the CGST Act, supported by statutory definitions, judicial reasoning, and business reality.
Kite fight between Taxpayer and Department
CA Umesh Sharma 13 January 2026 at 07:08A thought-provoking fictional dialogue between Arjuna and Krishna using Makar Sankranti kite-flying metaphors to explain GST technology controls, GST 2.0, MSME reforms, and Income Tax compliance, highlighting why taxpayers must fly high but within the law.
MCA Introduces "Small Company" Status in Master Data: Key Compliance Implications Explained
CS Divesh Goyal 12 January 2026 at 10:02MCA introduces "Small Company" status in master data, bringing structural reforms with significant compliance, reporting, and regulatory implications.
FAQs: How to draft a Reply to the Examination Report, its Timeline and How to file it
Nitin kumar kaushik 12 January 2026 at 09:30Comprehensive guide on Trademark Examination Reports - application flow, formality checks, timelines, objections under Sections 9 & 11, replies, deadlines, condonation, affidavits of use, expedite options and draft reply formats with case laws.
Seminar Kits and Trolley Bags under GST: Can ITC be claimed?
Raj Jaggi 12 January 2026 at 09:20
Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.
LUT Saga under GST
Gaurav Arya 10 January 2026 at 15:07GST authorities issuing Section 74 SCNs for non-filing of LUT on zero-rated exports is legally unsustainable. This article explains why procedural lapses cannot be treated as fraud, backed by recent High Court rulings and GST policy principles.
Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations
Raj Jaggi 10 January 2026 at 10:01
Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.
Budget 2026: Will the 30% Tax Slab Limit Rise to Rs 35 Lakh? Expert Opinions and Financial Equations
LegalDev 10 January 2026 at 09:24Budget 2026 may raise the 30% income tax slab from Rs 24 lakh to Rs 35 lakh, offering major relief to middle-class salaried taxpayers. Here’s what it means.
GST at 0.05% or 0.1% for Merchant Exporters: Eligibility, Conditions & Compliance Risks
CA Varun Gupta 10 January 2026 at 07:05
Detailed guide on concessional GST supplies to merchant exporters at 0.05% / 0.1% under Notifications 40/2017-CT and 41/2017-IGST. Covers eligibility, conditions, 90-day export rule, documentation, risks and supplier SOP.
New Bank Transaction Limits in India For FY 2026-27: With BSBDA and PPF Update!
Mitali 09 January 2026 at 17:39Bank Transaction Limits India 2026: Savings Cash Rule, Current, BSBDA Zero Balance, UPI/IMPS/RTGS Caps. Avoid SFT Notices and Penalty.
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