GST Articles

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Raj Jaggi 30 January 2026 at 14:03

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Raj Jaggi 30 January 2026 at 10:36

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.

Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

Hrishikesh H 30 January 2026 at 10:10

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.

Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

Raj Jaggi 29 January 2026 at 09:44

A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.

GST Twist From Feb 2026: Pay Tax On MRP Not Sale Price

Divisha 28 January 2026 at 16:23

GST update effective 1 Feb 2026: GSTR-1 filing for tobacco goods shifts to MRP-based valuation. Learn tax calculation, formula, examples & reporting steps.

E-Invoice on Export Supplies with LUT under GST

Mitali 28 January 2026 at 12:17

Confused on e-invoicing exports - Unlock GST e-invoicing rules for exports whether LUT filed or not.

Before Taxability Comes Identity: NDMC's Status As A Local Authority Under GST

Raj Jaggi 27 January 2026 at 06:53

An in-depth GST analysis of NDMC's status as a municipality and local authority, examining constitutional provisions, CGST definitions, exemptions and Supreme Court rulings.

GST Treatment on Rent 2026: Living or Doing Business - That One Question Decides GST on Rent

Mitali 24 January 2026 at 13:21

GST on rent depends on property use. Residential rent for personal living is exempt, while commercial use attracts GST under FCM or RCM rules.

Premium Presentation Boxes Under GST: Eligibility, Reversal And Blockage Of ITC

Raj Jaggi 24 January 2026 at 07:06

When Law Learns to Ignore the ShineEvery mature tax system is scrutinised not through intricate transactions but by seemingly straightforward items that challen..

Rule 86B Meets Rule 31D - Why Blanket ITC Assumptions No Longer Hold

Raj Jaggi 23 January 2026 at 07:12

Rule 86B under GST continues to matter as a revenue safeguard. Understand its intent, sectoral distortions, and the rationale behind the 2026 amendment.