Articles by Raj Jaggi

GST Implications Of Unauthorised Occupation After Termination And Insolvency

Raj Jaggi 31 January 2026 at 14:34

Examines GST liability in a post-termination parking agreement covering invoicing obligations, time of supply, unauthorised occupation and NCLT recovery implications under the CGST Act, 2017.

Simplicity Is The Final Stage Of Mastery: Reflections From 100 Articles On Law, Practice And Life

Raj Jaggi 31 January 2026 at 10:14

Discover why true mastery whether in law, taxation or life emerges from simplicity, not complexity. Learn how clarity, restraint, and understanding transform professional practice and personal growth.

From Production to Capacity: An Illustration-Rich Commentary on Rules 1 to 12 of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026

Raj Jaggi 30 January 2026 at 14:03

An in-depth analysis of the Chewing Tobacco, Jarda & Gutkha Packing Machines Rules, 2026, explaining the shift from actual production to capacity-based taxation, machine-centric assessment, deemed production, abatements and administrative certainty u/s 3A.

GST On Overseas Passenger Transport Services: When Performance Crosses Borders But Taxability Does Not

Raj Jaggi 30 January 2026 at 10:36

Explore how GST law prioritises legal structure over geography in overseas car rental services, analysing place of supply, taxability, exports and reverse charge risks.

Smart Handling Of GST Show Cause Notices: Why Section 75 Is The Backbone Of Fair Adjudication

Raj Jaggi 29 January 2026 at 09:44

A GST Show Cause Notice is not a verdict but a test of professional maturity. Understand Sections 73, 74A and the crucial role of Section 75 in fair GST adjudication.

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.