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Articles by Bimal Jain

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Supreme Court: Banning the Online Money Gaming is within the States' Power

Posted by Bimal Jain 05 June 2026 273 Views

Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.



Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance

Posted by Bimal Jain 04 June 2026 571 Views

The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.



Smarter, Safer, Sharper: Harnessing Artificial Intelligence in Modern GST Practice

Posted by Bimal Jain 26 May 2026 431 Views

The question is no longer whether a GST professional should adopt Artificial Intelligence - it is how to do so with discipline, responsibility and a clear-eyed ...



One GST SCN for Multiple Financial Years Permissible - SC to Settle this GST Battle

Posted by Bimal Jain 23 May 2026 1288 Views

The issue of whether GST authorities can issue a single composite Show Cause Notice (SCN) or assessment order covering multiple financial years under Sections 73 and 74 of the CGST Act has now reached the Supreme Court.



When the Supplier's Default is the Recipient's Lose of GST ITC

Posted by Bimal Jain 09 May 2026 374 Views

Gujarat HC upholds Section 16(2)(c) CGST Act in Maruti Enterprise, creating a direct conflict with Tripura, Gauhati and Karnataka HC rulings on bona fide ITC claims.



India's Online Gaming Revolution: A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f 1st May, 2026

Posted by Bimal Jain 24 April 2026 1544 Views

Comprehensive guide to India's Online Gaming Act 2025 and Rules 2026 covering legal framework, classifications, compliance, penalties and GST impact on gaming businesses and users.



A New Era for Place of Supply of Intermediary Services - Exports vs. Imports of Services w.e.f March 30, 2026

Posted by Bimal Jain 16 April 2026 1021 Views

Finance Act 2026 omits Section 13(8)(b), shifting place of supply for intermediary services to recipient location. Explore GST impact, zero-rating benefits, RCM liability, and key compliance steps.



Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate

Posted by Bimal Jain 22 December 2025 4018 Views

Supreme Court rules hostel accommodation qualifies as residential dwelling under GST, allowing exemption on rental income prior to July 2022 amendments.



GST 2.0 Next Generation Reform: Streamlined Notifications issued for GST Rates and Exemptions w.e.f. September 22, 2025

Posted by Bimal Jain 05 November 2025 445 Views

The Next Generation 2.0 GST Rate Reform, effective September 22, 2025, marks a major overhaul of India's GST system. The reform simplifies rate slabs to 5%, 18%, and 40%, corrects inverted duty structures, merges the Compensation Cess, and revises exemptions for essential goods and services



Consolidation of Customs Notifications applicable w.e.f. November 01, 2025

Posted by Bimal Jain 01 November 2025 397 Views

The CBIC has issued Notification No. 45/2025-Customs dated October 24, 2025, consolidating 31 customs duty exemption notifications, including Notification No. 50/2017-Customs, into a single master notification effective from November 1, 2025.




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