Articles by Raj Jaggi

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.

You Cannot Climb The Ladder Of Success With Your Hands In Pockets

Raj Jaggi 02 January 2026 at 10:58

A powerful guide on success, hard work, and perseverance, featuring real stories of global and Indian achievers who rose through relentless effort.

Applicability Of GST On Supplies Made To Special Economic Zones

Raj Jaggi 02 January 2026 at 10:38

Explains GST treatment of supplies to SEZs, zero-rated supply under IGST Act, authorised operations, refunds, and post-01.10.2023 legal changes.

Less Criticism And More Self-Improvement: New Year's Resolution Of A Smart Chartered Accountant

Raj Jaggi 01 January 2026 at 07:19

A reflective New Year guide for Chartered Accountants on self-improvement, discipline, courage, health, continuous learning, and reducing criticism, highlighting how inner refinement leads to lasting professional and personal growth.

Ocean Freight Under GST In CIF Contracts: The Journey From Controversy To Clarity

Raj Jaggi 31 December 2025 at 09:39

IGST on ocean freight under CIF imports stands conclusively settled after the Supreme Court’s Mohit Minerals ruling and Notification 13/2023, effective 1 Oct 2023. This article explains the litigation history, double taxation issue, refund implications, and why the relief applies only to ocean freight, not air freight.

Anger Management: When Character Takes Charge - Part VIII

Raj Jaggi 30 December 2025 at 06:53

Explore how anger fades naturally through emotional courage, consistency, and conscious living, shifting from anger management to lasting emotional maturity.

Anger Management: The Inner Shift That Changes Everything - Part VII

Raj Jaggi 29 December 2025 at 09:51

Discover how releasing control, embracing acceptance, and cultivating inner silence help anger fade naturally, leading to emotional freedom and lasting inner peace.