Articles by Raj Jaggi
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Darr Ke Aage Jeet Hai: When Belief Transforms Into Bravery - Part IX
08 January 2026
64 Views
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
07 January 2026
75 Views
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
06 January 2026
469 Views
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
05 January 2026
1272 Views
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
05 January 2026
283 Views
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
03 January 2026
202 Views
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
02 January 2026
154 Views
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
02 January 2026
814 Views
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
01 January 2026
183 Views
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
31 December 2025
1188 Views
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.
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