GST 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.
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.
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.
GSTR-9 Overdue: What is the Real Late Fees Hit?
Poojitha Raam Vinay 09 January 2026 at 16:40
Missed your GSTR-9 filing deadline? Discover if late submission is still possible and the exact late fees.
GST Implications on Services Provided to Panchayats and Municipalities: Constitutional Framework & Exemption Explained
CA Amit Harkhani 08 January 2026 at 09:18Explains GST exemption on services to Panchayats & Municipalities under Articles 243G & 243W, CBIC Circular 206/2023, AAR rulings and condition
Refunds under Inverted Duty Structure: A Practical Guide
Leena Rachh 08 January 2026 at 07:02
Understand Inverted Duty Structure (IDS) refund under GST with this practical guide covering eligibility, Rule 89(5) calculation, documents, timelines and the 90% provisional refund applicable from October 2025.
GSTN Introduces Hard Validations: ITC Reclaim Ledger, RCM Liability & GSTR-3B Blocking Explained
CA Varun Gupta 07 January 2026 at 06:55
GSTN advisory dated 29 Dec 2025 explains hard validations for ITC reclaim ledger, RCM liability/ITC statement and cases where GSTR-3B filing will be blocked.
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