Articles by Raj Jaggi

When Simplicity Learned To Sing - Lata Mangeshkar Ji & Anand Bakshi Ji - Part IV

Raj Jaggi 16 January 2026 at 12:15

Explore the timeless magic of Lata Mangeshkar Ji and Anand Bakshi Ji's collaboration, where simple, heartfelt lyrics transform everyday emotions into eternal songs. Discover how her soulful voice and his relatable poetry created melodies that continue to resonate across generations.

From Scrutiny To Closure - The Form ASMT-12 Story Under GST

Raj Jaggi 16 January 2026 at 09:34

Why scrutiny exists in GST: Understanding Section 61, ASMT-10 to ASMT-12, its compliance-focused intent, quiet closure, and escalation under law.

Latest Central Excise Developments: A Practical Analysis of Notifications dtd 31st Dec 2025

Raj Jaggi 15 January 2026 at 07:36

From 1 February 2026, the government revives capacity-based central excise on gutkha and chewing tobacco, signalling the failure of valuation-based taxation

Powering Hospitality: ITC On Independent Feeder Infrastructure

Raj Jaggi 13 January 2026 at 07:08

Electricity is a core service enabler in hotels, not mere infrastructure. This article explains why GST ITC on independent feeder lines qualifies as plant and machinery under Sections 16 and 17 of the CGST Act, supported by statutory definitions, judicial reasoning, and business reality.

Seminar Kits and Trolley Bags under GST: Can ITC be claimed?

Raj Jaggi 12 January 2026 at 09:20

Can ITC be claimed on seminar kits and trolley bags under GST? CA Raj Jaggi analyses composite supply, gifts, personal use and key legal provisions.

Exempt Yet Refundable: Decoding ITC Refund On Zero-Rated Supplies Under GST With Illustrations

Raj Jaggi 10 January 2026 at 10:01

Explains how zero-rated exports and SEZ supplies allow refund of unutilised GST ITC even when outward supplies are exempt, with law, cases and examples.

Darr Ke Aage Jeet Hai: When Courage Conquers Destiny - Part X

Raj Jaggi 09 January 2026 at 07:18

Part X explores how Bruce Lee and Benazir Bhutto faced fear, physical danger, and death with courage, proving true victory begins beyond fear and within belief...

Darr Ke Aage Jeet Hai: When Belief Transforms Into Bravery - Part IX

Raj Jaggi 08 January 2026 at 09:50

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

Raj Jaggi 07 January 2026 at 06:55

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

Raj Jaggi 06 January 2026 at 06:58

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.