DRC-03 Payments Must Be Linked via DRC-03A for Appeal Pre-deposit Recognition: GSTN
Taxpayers across India have raised concerns about the Goods and Services Tax (GST)portal’s handling of pre-deposit requirements for appeals. Even...
![After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129373-after-amalgamation-transferor-partially-transfer-gst-itc-seek-refund-balance-gujarat-hc-.webp "After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]")
![Bombay HC Allows Businessman Accused in ₹399.92 Crore GST Fake Invoice Fraud to Travel Abroad [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129312-bombay-hc-businessman-accused-gst-fake-invoice-fraud-travel-abroad-taxscan.webp "Bombay HC Allows Businessman Accused in ₹399.92 Crore GST Fake Invoice Fraud to Travel Abroad [Read Order]")
Bombay HC Quashes GST Seizure of ₹1 Crore Cash, Rules GST Act Does Not Authorise Cash Seizure [Read Order]
In a recent ruling, the Bombay High Court has quashed the seizure of ₹1 Crore Cash Orders issued by the Directorate General of GSTIntelligence (DGGI), holding that cash cannot be seized under...
![Bombay HC Quashes GST Seizure of ₹1 Crore Cash, Rules GST Act Does Not Authorise Cash Seizure [Read Order]](https://images.taxscan.in/h-upload/2026/03/15/2129305-bombay-hc-gst-seizure-cash-rules-gst-act-cash-seizure-taxscan.webp "Bombay HC Quashes GST Seizure of ₹1 Crore Cash, Rules GST Act Does Not Authorise Cash Seizure [Read Order]")
![Artificial Insemination of Livestock Exempt from GST: Gujarat AAR Defines Job Work [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129259-gst-aar-artificial-insemination-livestock-authority-for-advance-ruling-livestock-exempt-gujarat-aar-gst-ruling-gst-job-work-definition-taxscan.webp "Artificial Insemination of Livestock Exempt from GST: Gujarat AAR Defines Job Work [Read Order]")
GST Applicable on Arbitration Settlement for Pre-GST Hydro Project Disputes: AAR Examines Taxability of ₹94.56 Cr [Read Order]
The Authority for Advance Ruling (AAR) West Bengal has ruled that arbitration settlement related to pre GST contracts would be subject to tax under the Goods and Services Tax (GST) Act if it is an...
![GST Applicable on Arbitration Settlement for Pre-GST Hydro Project Disputes: AAR Examines Taxability of ₹94.56 Cr [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129262-hydro-projectjpg.webp "GST Applicable on Arbitration Settlement for Pre-GST Hydro Project Disputes: AAR Examines Taxability of ₹94.56 Cr [Read Order]")
GST TDS on Institutions of National Importance: AAR Mandates TDS Liability for IIM Ahmedabad As Specified Person [Read Order]
The Authority for Advance Ruling (AAR) Gujarat held that the Indian Institute of Management, Ahmedabad (IIMA), being an institution of national importance clearly falls into the category of ...
![GST TDS on Institutions of National Importance: AAR Mandates TDS Liability for IIM Ahmedabad As Specified Person [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129256-tsd-under-gst-taxscan-.webp "GST TDS on Institutions of National Importance: AAR Mandates TDS Liability for IIM Ahmedabad As Specified Person [Read Order]")
Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]
The Authority for Advance Ruling (AAR) Gujarat has passed a notable ruling pertaining to the taxation of health supplies i.e the Dialysis Component ,stating that as chemical components utilized in ...
![Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129255-classification-dialysis-components-medical-instruments-aar-mandates-gst-bicarbonate-bags-.webp "Classification of Dialysis Components as Chemicals, Not Medical Instruments: AAR Mandates 18% GST on Dry Citrate Powder and Bicarbonate Bags [Read Order]")
Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]
The West Bengal Authorityfor Advance Ruling (WBAAR) has held that sun‑cured, graded, and butted tobacco leaves continue to qualify as “tobacco leaves” under the Goods and Services Tax(GST) law, and...
![Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/14/2129243-sun-cured-graded-butted-tobacco-leaves-qualify-as-tobacco-leaves-taxable-at-5-gst-site-imagejpg.webp "Sun-Cured, Graded & Butted Tobacco Leaves Qualify as Tobacco Leaves, Taxable at 5% GST: AAR [Read Order]")
Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]
The West Bengal Authority for Advance Ruling (WBAAR) has issued a detailed order on the Goods and Services Tax (GST) classification of non-alcoholic beverages, iced tea preparations, syrups, and...
![Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]](https://images.taxscan.in/h-upload/2026/03/13/2129169-non-alcoholic-beverages-are-taxable-at-40-gst-while-iced-tea-and-tea-extracts-are-at-5jpg.webp "Non-Alcoholic Beverages are taxable at 40% GST, while Iced Tea and Tea Extracts are at 5%:AAR [Read Order]")