Articles by Raj Jaggi

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.

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.

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.

Darr Ke Aage Jeet Hai: When Courage Conquers Destiny - Part X

Raj Jaggi 09 January 2026 at 07:18

Part X explores how Bruce Lee and Benazir Bhutto faced fear, physical danger, and death with courage, proving true victory begins beyond fear and within belief...

Darr Ke Aage Jeet Hai: When Belief Transforms Into Bravery - Part IX

Raj Jaggi 08 January 2026 at 09:50

art IX of The Alphabet of Courage explores how Baba Amte and Bobby Fischer faced fear in different ways, revealing that true victory begins by conquering fear within.

Killing Instinct And Time Mastery - Twin Tools For Sustainable Success

Raj Jaggi 07 January 2026 at 06:55

Discover how a strong killing instinct and effective time management drive success in academics, business, sports, and professional life, turning effort into excellence.

From Price Tags To Policy: How GST Rewrites The Tax Story Of Tobacco And Nicotine Products

Raj Jaggi 06 January 2026 at 06:58

GST rules for tobacco, pan masala and nicotine revamped from 1 Feb 2026 with RSP-based valuation, ITC relief, and a consolidated 40% GST replacing cess.

Beyond Labels: Professional Vs Technical Services Under Section 194J

Raj Jaggi 05 January 2026 at 09:48

Section 194J explained through legislative intent and landmark rulings - learn how to distinguish professional services from technical services using the human intellect test, avoid TDS misclassification, and ensure accurate compliance in a technology-driven economy.

Building your office? Be prepared to lose the ITC

Raj Jaggi 05 January 2026 at 09:43

Understand why GST input tax credit is blocked on office construction and interior works under Section 17(5)(d) of the CGST Act, even for business use, and how legislative intent, court rulings, and capitalisation rules shape ITC eligibility.

Why Some Expenses Are Allowed Only On A Payment Basis Under Accrual Accounting

Raj Jaggi 03 January 2026 at 10:00

Explains why accounting profit differs from taxable income, with judicial insights on accrual vs payment, Section 43B, PF/ESI dues, and key Supreme Court rulings.