CAclubindia Articles

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.

Motor Vehicle ITC: The Most Common Compliance Error & How to Get It Right

Hrishikesh H 30 January 2026 at 10:10

Explore ITC on motor vehicles under GST with a detailed analysis of Section 17(5), AAR rulings, exceptions, employee transport and leasing scenarios.

India-EU Free Trade Agreement: Unlocking Strategic Economic Opportunities

CA Jaydeep Babubhai Vadher 30 January 2026 at 07:02

India–EU Free Trade Agreement briefing note outlining tariff liberalisation, services access, MSME integration, professional mobility, safeguards for sensitive sectors, and its strategic impact on a USD 24 trillion market and India@2047 goals.

Holiday or Trading Day on 1st Feb 2026: Will the Stock Market Really Be Open on Sunday?

Chaitra Seetharam 29 January 2026 at 11:22

Know if the Indian stock market will be open on Sunday 1st February 2026. If open what will be the schedule for BSE & NSE trading on Sunday for Budget 2026.

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.

Taxpayer's Parade: The Weapons of the Tax Authorities

CA Umesh Sharma 29 January 2026 at 09:03

A Republic Day-themed Arjuna-Krishna dialogue explaining the powerful "weapons" of Income Tax and GST departments under the New Income Tax Act 2025 and evolving GST compliance framework.

Income Tax for Salaried Individuals Earning Income from Stock Market

CA. Urmila Mahalwal 29 January 2026 at 07:19

Understand income tax on salary, capital gains, dividends, and stock trading. Learn STCG, LTCG, ITR forms and tax rules with examples.

From 'Separate Returns' to 'Joint Savings': Union Budget 2026 Proposal

Chaitra Seetharam 28 January 2026 at 16:35

ICAI proposes an optional joint taxation regime for married couples in Budget 2026, offering higher exemptions, wider slabs, joint savings incentives, and simplified family taxation.

GST Twist From Feb 2026: Pay Tax On MRP Not Sale Price

Divisha 28 January 2026 at 16:23

GST update effective 1 Feb 2026: GSTR-1 filing for tobacco goods shifts to MRP-based valuation. Learn tax calculation, formula, examples & reporting steps.