Articles by Raj Jaggi

No Supply, No GST: Lessons From An Arbitral Award

Raj Jaggi 24 March 2026 at 09:51

GST applies only when there is a "supply," not merely movement of money. This analysis explains why arbitral awards, refunds, and compensatory interest from pre-GST contracts may fall outside GST, highlighting key provisions of the CGST Act and principles of taxability.

12% or 18%? The GST Royalty Dilemma

Raj Jaggi 23 March 2026 at 09:48

A practical GST insight on royalty payments to authorsexploring classification, reverse charge mechanism and why the correct rate is 18%, not 12%.

The 8-8-8 Rule: A Timeless Philosophy Of Balance For The GST Professional In An Age Of Excess

Raj Jaggi 20 March 2026 at 10:51

The 8-8-8 rule offers a timeless blueprint for balanced living: 8 hours of focused work, 8 hours of restorative sleep, and 8 hours for personal life, relationships and joy.

From Practice To Mandate: Understanding The New ISD Regime Under GST

Raj Jaggi 19 March 2026 at 09:48

Understand how AAYRA LIMITED manages multi-state GST operations through centralized procurement, the mandatory ISD framework from April 2025, and its impact on ITC distribution, compliance and business efficiency.

From Clicks To Compliance: Taxing Digital Services Under GST (OIDAR Services)

Raj Jaggi 18 March 2026 at 09:30

Explore how India bridges the gap in taxing the borderless digital economy through OIDAR provisions under the IGST Act, 2017. Learn about cross-border GST rules, Finance Act 2023 amendments, place of supply and tax liability for foreign digital service providers.

Rules 9A & 14A: When The GST Portal Approves The Taxpayer

Raj Jaggi 17 March 2026 at 09:24

GST Rules 9A and 14A, introduced via Notification No. 18/2025-Central Tax, bring automated GST registration and simplified registration for small taxpayers, marking a major step in India’s technology-driven tax administration.

When The Contractor Changes But The Advance Remains: A GST Perspective On Contract Novation

Raj Jaggi 16 March 2026 at 15:29

When a mobilisation advance is taxed under GST but the contract is later novated to another entity before services begin, the original contractor must reverse the transaction by issuing a refund voucher and claim a GST refund. Learn the correct tax treatment and compliance steps in such cases.

A Revised Contract Value, A Cancelled GST Registration, And The Debit Note Puzzle

Raj Jaggi 16 March 2026 at 09:50

When contract values are revised after arbitration but the original GST registration is cancelled, issuing a debit note becomes complex. Explore how Section 142(2A), Section 25, and Section 34 of the CGST Act determine who can legally issue the debit note and why re-registration may be required to maintain the GST compliance trail.

One Invoice, Many Units: Understanding The ISD Mechanism Under GST

Raj Jaggi 14 March 2026 at 09:29

Understand the ISD mechanism under GST, its legal framework under Sections 2(61), 20 and 21 of the CGST Act 2017 and Rule 39. Learn how businesses distribute input tax credit for common services across multiple State registrations, especially after ISD becomes mandatory from 1 April 2025.

In The Age Of Smartphones, Digital Discipline Is The New Professional Virtue

Raj Jaggi 13 March 2026 at 09:30

Explore how smartphones and social media shape modern professionals' attention, productivity, and learning. Discover why digital discipline, deep reading, and focused thinking are essential for maintaining balance, creativity and long-term professional excellence in the digital age.