Articles by Raj Jaggi

Compensation for Temporary Displacement under GST: Relief or Taxable Supply?

Raj Jaggi 28 February 2026 at 14:12

When infrastructure projects cause temporary displacement, does compensation paid to occupants attract GST? An in-depth legal analysis under the CGST Act, 2017 on whether such payments qualify as taxable "supply" or remain non-taxable compensatory relief.

The Rs 30 Thali Controversy: Perquisite or Taxable Supply Under GST

Raj Jaggi 28 February 2026 at 09:46

When welfare meets tax law under GST: A detailed legal analysis of subsidised canteen recoveries, Circular No. 172, Section 7, related party valuation, Rule 28, and ITC implications for employers.

Multiple GST registrations in a state - Strategic Expansion or Compliance Burden?

Raj Jaggi 27 February 2026 at 09:23

Explore Section 25(2), Rule 11 and Rule 41A to understand when multiple GST registrations within a State make operational sense, how ITC transfer works and why tax neutrality remains intact despite structural flexibility.

The Human Edge: Professional Success For Chartered Accountants In The Age Of AI

Raj Jaggi 27 February 2026 at 09:11

A detailed analysis of how AI tools like ChatGPT and Claude are transforming professional practice for Chartered Accountants in India, boosting productivity, reshaping client expectations and reinforcing the critical role of human judgment in the AI era.

The Advance Paradox Under GST: Liability Today, Supply in The Distant Future

Raj Jaggi 26 February 2026 at 08:40

Do long-term service contracts qualify as continuous supply under GST? Understand mobilisation advances, receipt vouchers, tax invoices, time of supply under Sections 31 & 13 of the CGST Act, and the Rule 35 back-calculation impact on GST liability and cash flow.

Advance Today, Export Deferred: Section 2(6) With FEMA Undercurrents

Raj Jaggi 25 February 2026 at 09:54

Under the Integrated Goods and Services Tax Act, 2017, can advance foreign payment alone qualify as export of services? Analysing Section 2(6), time of supply, and FEMA implications through the Shreyans Ltd. case study.

When Dollars Don't Come Home: Export Of Services in The Digital Age Under GST And FEMA

Raj Jaggi 24 February 2026 at 09:18

Explore how GST applies to cross-border professionals in India. Learn export of services conditions, FEMA implications, registration rules, and compliance risks in a borderless digital economy.

Where The Benefit Flows, GST Follows - A Consortium Story Under The IGST Lens

Raj Jaggi 23 February 2026 at 10:28

An in-depth GST analysis of cross-border consortium arrangements, explaining how financial administration support can qualify as import of services, triggering place-of-supply rules and reverse charge liability under the IGST framework.

Section 143 Of The CGST Act - Facilitating Job Work With Discipline

Raj Jaggi 20 February 2026 at 10:29

A comprehensive legislative overview of the GST job work framework under Section 143 and Rule 45, explaining tax-neutral movement of goods, timelines, compliance requirements, deemed supply provisions and practical implications for principals and professionals.

When The Platform Pays - Understanding Section 9(5) Of The CGST Act

Raj Jaggi 19 February 2026 at 09:37

The Conceptual Framework - From Supplier Liability to Operator-Based TaxationGoods and Services Tax (GST) is an indirect tax in which the economic burden is ult..