Articles by CA Niraj Navindgikar

How do Tax Havens operate vis-a-vis BEPS Rule

CA Niraj Navindgikar 26 February 2026 at 11:42

Explore what tax havens are, how jurisdictions like Mauritius, Singapore, Switzerland and Cyprus attract global capital, and how OECD’s BEPS rules aim to curb profit shifting, tax avoidance, and misuse of offshore financial centers.

GST 2.0: Health & Life Insurance Exempt at a Premium

CA Niraj Navindgikar 03 October 2025 at 09:30

The 56th GST Council meeting introduced GST 2.0 with major reforms, including exemption of GST on individual Life & Health Insurance premiums. Group insurance, however, remains taxable and insurers lose ITC benefits.

Who Moved my Popcorn?

CA Niraj Navindgikar 26 December 2024 at 09:50

In the recently concluded 55th GST Council Meeting held on 21/12/2024, the Council gave a Clarification regarding the GST rates applicable on various types of popcorn, a light edible item mostly consumed in movie theatres, restaurants, etc.