Articles by Raj Jaggi

Invalid Search Doesn't Invalidate GST Evidence

Posted by Raj Jaggi 26 March 2026 129 Views

Learn how the Karnataka High Court ruled that evidence from an allegedly invalid search can still be used in GST proceedings. Understand the implications for tax investigations.

GST Exports: Supply For Export vs. Export of Goods

Posted by Raj Jaggi 25 March 2026 1238 Views

Understand the critical GST distinction between 'supply for export' and 'export of goods'. Learn how legal causation, not just destination, determines zero-rating.

No Supply, No GST: Lessons from Arbitral Award

Posted by Raj Jaggi 24 March 2026 1193 Views

Discover why GST doesn't apply to payments from arbitral awards if there's no underlying supply of goods or services. Learn key tax lessons.

GST on Royalties: 12% vs 18% Dilemma Explained

Posted by Raj Jaggi 23 March 2026 1256 Views

Understand the GST royalty dilemma: is it 12% or 18%? Learn the correct classification and tax rate for author royalties paid by publishers.

The 8-8-8 Rule: Achieve Work-Life Balance

Posted by Raj Jaggi 20 March 2026 845 Views

Discover the 8-8-8 rule for balance: 8 hours work, 8 hours sleep, 8 hours personal life. Reclaim your time and live a more fulfilling life.

New GST ISD Regime: Mandatory Compliance Explained

Posted by Raj Jaggi 19 March 2026 287 Views

Understand the mandatory GST Input Service Distributor (ISD) regime from April 2025. Learn how to comply with credit distribution and filing requirements.

Taxing Digital Services in India: OIDAR GST Explained

Posted by Raj Jaggi 18 March 2026 368 Views

Understand India's GST on digital services (OIDAR). Learn about definitions, place of supply, and tax liability for foreign suppliers. Stay compliant!

GST Rules 9A & 14A: Faster Registration Approved

Posted by Raj Jaggi 17 March 2026 357 Views

Discover how new GST Rules 9A & 14A streamline registration. Learn about automated approvals for low-risk taxpayers and simplified options for smaller businesses.

GST on Contract Novation: Correcting Advance Tax

Posted by Raj Jaggi 16 March 2026 205 Views

Learn how to correct GST on mobilisation advances when a contract is novated. Ensure tax aligns with the entity performing the supply.

Debit Notes & Cancelled GST Registration: The Legal Puzzle

Posted by Raj Jaggi 16 March 2026 244 Views

Learn how to issue debit notes for revised contract values when your original GST registration is cancelled. Understand the legal implications and compliant solutions.