Articles by Bimal Jain
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Supreme Court: Banning the Online Money Gaming is within the States' Power
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
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.
AI in GST Practice: Smarter, Safer, Sharper Tax Solutions
Discover how AI transforms GST practice. Learn about automation vs. Generative AI, risks, and adoption frameworks for compliance, advisory, and litigation.
One GST SCN for Multiple Financial Years Permissible - SC to Settle this GST Battle
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.
GST ITC: Gujarat HC Upholds Section 16(2)(c) Validity
Explore the Gujarat High Court's ruling on Section 16(2)(c) of the CGST Act, its conflict with other High Courts, and implications for GST ITC.
India's Online Gaming Revolution: A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f 1st May, 2026
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
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.
Supreme Court: Hostel Rent Exempt from GST
The Supreme Court has ruled that renting residential premises for hostels is exempt from GST. Learn how this decision impacts student and working professional accommodation.
GST 2.0 Reform: New Rates & Exemptions from Sept 22, 2025
Discover the GST 2.0 Next Generation Reform effective September 22, 2025. Learn about streamlined notifications for GST rates and exemptions.
Customs Notifications Consolidated from Nov 1, 2025
Discover the consolidation of customs duty exemptions into a new master notification (45/2025-Customs) effective Nov 1, 2025. Learn about changes and retained benefits.
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