Articles by Raj Jaggi

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.

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.

When Trains Move, But E-Way Bills Don't: Resolving GST Confusion Around Physical Movement

Raj Jaggi 22 January 2026 at 07:07

An in-depth GST analysis explaining why movement of leased metro trains across States does not require an e-Way Bill, focusing on intent, nature of supply and Rule 138 limitations.

GST on Participation Fees for Professional Programmes: Student vs Member Perspective

Raj Jaggi 21 January 2026 at 06:04

An in-depth analysis of GST exemption on short-duration professional programmes conducted by statutory educational institutions for enrolled students, examining Entry 66(a) of Notification 12/2017, judicial precedents, and the critical distinction between students and members.

Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

Raj Jaggi 19 January 2026 at 09:17

GST registration is a living declaration. Learn why every business change - governance, address, signatory or activity must be promptly updated on the GST portal to avoid compliance risks.

From GST Notice To Stock Exchange Disclosure: With Practical Illustrations And FAQs

Raj Jaggi 17 January 2026 at 07:36

Corporate compliance for listed companies goes beyond legal filings to ethical transparency. This article explains how GST notices like ASMT-10 and adjudication orders can trigger SEBI LODR disclosure obligations, why materiality is judged by investor impact, and how timely disclosure strengthens governance, credibility, and market trust.

When Simplicity Learned To Sing - Lata Mangeshkar Ji & Anand Bakshi Ji - Part IV

Raj Jaggi 16 January 2026 at 12:15

Explore the timeless magic of Lata Mangeshkar Ji and Anand Bakshi Ji's collaboration, where simple, heartfelt lyrics transform everyday emotions into eternal songs. Discover how her soulful voice and his relatable poetry created melodies that continue to resonate across generations.

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Raj Jaggi 16 January 2026 at 09:34

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.

Latest Central Excise Developments: A Practical Analysis of Notifications dtd 31st Dec 2025

Raj Jaggi 15 January 2026 at 07:36

From 1 February 2026, the government revives capacity-based central excise on gutkha and chewing tobacco, signalling the failure of valuation-based taxation