CAclubindia Articles

GST on Healthcare: Substance Over Labels

Posted by Raj Jaggi

05 June 2026 287 Views

Karnataka High Court rules GST exemption for healthcare services applies based on substance, not labels like 'support services'. Learn more.

Supreme Court: Banning the Online Money Gaming is within the States' Power

Posted by Bimal Jain 05 June 2026 629 Views

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.

Tax Residency Certificate (TRC) India: How to Get It

Posted by CA Umesh Kumar Jethani 05 June 2026 407 Views

Understand what a Tax Residency Certificate (TRC) is in India. Learn how to apply for it to avoid double taxation and claim DTAA benefits. Get your TRC now!

IBC 2016 vs Traditional Recovery Laws in India

Posted by Ashok Kakkar 08 June 2026 239 Views

Discover how India's IBC 2016 shifted from traditional recovery laws to a resolution-focused insolvency framework. Learn the key differences and benefits.

Accounting Skills Update: Stay Competitive in 2026

Posted by Simandhar Education 06 June 2026 278 Views

Traditional accounting skills aren't enough. Discover the new standard with global certifications & AI fluency needed for competitive Indian finance roles in 2026.

Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance

Posted by Bimal Jain 04 June 2026 1618 Views

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

Posted by Raj Jaggi

04 June 2026 803 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.

Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal

Posted by CA Varun Gupta

05 June 2026 6044 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

Zero Depreciation Car Insurance: Worth It in 2026?

Posted by CA Ruby Bansal 04 June 2026 47 Views

Discover if zero depreciation car insurance is worth the cost in 2026. Learn how it covers repairs and reduces out-of-pocket expenses for your vehicle.