banner_ad

Articles by Raj Jaggi

avatarView Full Profile

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

  Raj Jaggipro badge    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 Jaggipro badge    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 Jaggipro badge    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 Jaggipro badge    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 Jaggipro badge    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 Jaggipro badge    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 Jaggipro badge    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 Jaggipro badge    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.



Core And Non-Core GST Registration Amendments - Law, Practice, Illustrations & FAQs

  Raj Jaggipro badge    19 January 2026 at 09:17

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

  Raj Jaggipro badge    17 January 2026 at 07:36

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.




Popular Articles





CCI Pro
Meet our CAclubindia PRO Members

Follow us
add to google news

CCI Articles

submit article



Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured ARTICLESHIP 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details