National Anti-Profiteering Authority

NAA penalises Builder for not passing GST Input credit Benefit to customers

Shri Sukhbir Rohilla & 108 Ors Vs Director General Anti-Profiteering (National Anti-Profiteering Authority) Authority under Rule 133 (3) (a) of the CGST Rules, 2017 orders that the Respondent shall reduce the price to be realized from the buyers of the flats in commensurate with the benefit of ITC received by him as has been detailed ...

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NAA imposes Penalty for not passing benefit of reduced GST rate to customers

Shri Pawan Sharma c/o Kalptaru Departmental & General Stores Vs M/S Sharma Trading Company (National Anti-Profiteering Authority)

Shri Pawan Sharma Vs M/S Sharma Trading Company (National Anti-Profiteering Authority) We have also carefully considered the issue of imposition of penalty on the Respondent as the allegation of profiteering has been duly established against him. It is clear from the facts of the present case that the Respondent was fully aware of the Not...

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Anti-profiteering clause not applicable to E commerce operator acting as an Agent: NAA

Sh. Rishi Gupta Vs M/s Flipkart Internet Pvt. Ltd. (National Anti-Profiteering Authority)

E commerce operator is only acting as an agent and not covered by the anti-profiteering clause. However, it has observed the excess tax collected from customers were not refunded when rate of change took place for some of the products on 15th Nov 2017 in GST ...

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No Anti Profiteering due to charging of GST on Installation of Lift : NAA

M/S Abel Space Solutions LLP Vs  M/S Schindler India Private Limited Case No. 4/2018

The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 20.09.2017 was filed by above applicant before the Standing Committee, const...

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India Gate Basmati Rice Case- No Anti-Profiteering as increase in price due to increase in GST

Sh. Kumar Gandhary Vs. KRBL Limited (National Anti-Profiteering Authority)

it is revealed that the ndia Gate Basmati Rice sold by the Respondent was not liable for tax before the implementation of the GST and after coming into force of the CGST Act, 2017 it was levied GST @ 5% w.e.f. 22.09.2017....

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First order by National Anti-Profiteering Authority- Ruled in favour of Seller

Sh. Dinesh Mohan Bhardwaj, Proprietor, M/s U. P. Sales & Services Vs. M/s Vrandavaneshwree Automotive Private Limited (National Anti-Profiteering Authority)

GST - NAA - Supply of Honda Car – Applicant alleged that he was not given benefit of reduced rate of Tax which amounted to profiteering - Whether there was a substantial reduction in the rate of tax on the cars after the GST was implemented as claimed by the applicant and whether the benefit as emanating from such reduced tax rate ...

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