Articles by Raj Jaggi
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GST on Participation Fees for Professional Programmes: Student vs Member Perspective
21 January 2026
263 Views
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
19 January 2026
1303 Views
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
17 January 2026
1270 Views
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
16 January 2026
98 Views
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
16 January 2026
329 Views
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
15 January 2026
408 Views
From 1 February 2026, the government revives capacity-based central excise on gutkha and chewing tobacco, signalling the failure of valuation-based taxation
Powering Hospitality: ITC On Independent Feeder Infrastructure
13 January 2026
170 Views
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?
12 January 2026
1559 Views
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
10 January 2026
2817 Views
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
09 January 2026
70 Views
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....
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