CAclubindia Articles
When Healthcare Services Is the Substance, GST Cannot Follow the Label
05 June 2026
214 Views
The Karnataka High Court in M/s Healthcare Global Enterprises Ltd. v. ACCT held that healthcare services cannot be taxed as business support services merely due to revenue-sharing arrangements. The ruling reaffirms GST exemption for genuine medical treatment, emphasizes substance over form, protects patient affordability and quashes GST demands raised on exempt healthcare services.
Supreme Court: Banning the Online Money Gaming is within the States' Power
Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.
What is a Tax Residency Certificate (TRC) and how can it be obtained in India?
Learn how a Tax Residency Certificate (TRC) helps residents and NRIs claim DTAA benefits, avoid double taxation, and prove tax residency. Understand the application process, required documents and tax relief provisions in India.
Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal
05 June 2026
5650 Views
Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods
Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance
The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.
Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos
04 June 2026
731 Views
The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.
Before You Sign: Understanding Banking and Legal Documents Can Save You Years of Trouble
Learn why reading documents before signing is crucial. A practical guide covering loan agreements, guarantees, mortgages, property deals and legal obligations.
EPFO Dues Extinguished After Approval of Resolution Plan? CGIT Delhi's Landmark Ruling in Revent Precision Engineering Case
CGIT Delhi rules that EPFO cannot recover pre-CIRP PF dues, damages, or interest from a successful resolution applicant if claims were not filed during CIRP. The judgment reinforces the IBC's clean slate principle and finality of approved resolution plans.
The Transition from SME to Mainboard: A Comprehensive Guide to Listing Migration
The journey from being a Small and Medium Enterprise (SME) to becoming a main board listed company is a significant milestone in the lifecycle of any business. ...
GST Enforcement During Search: Rajasthan High Court Upholds Sealing, Attachment and the Discipline of Statutory Remedies
03 June 2026
162 Views
ajasthan High Court upholds GST search, sealing, and bank attachment powers in Murliwala Pigment, emphasizing statutory remedies, summons compliance, and limits on writ jurisdiction.
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