Goods and Services Tax
Courts: National Anti-Profiteering Authority
Read National Anti-Profiteering Authority orders and case laws on GST rate reductions, input tax credit benefits, profiteering and consumer benefit issues.
Goods and Services Tax
GSTAT Upholds ₹3.68 Crore GST Anti-Profiteering Against Praxis Home Retail
Goods and Services Tax
GSTAT Finds Nil Profiteering in MACEO Project After ₹3.78 Crore Cost Escalation
Goods and Services Tax
GSTAT Rejects GAIL Demand for Confidential GST Returns in Anti-Profiteering Case
Goods and Services Tax
GSTAT Delhi Orders ₹31.20 Lakh ITC Benefit Refund to 66 Homebuyers With 18% Interest
Goods and Services Tax
GSTAT Confirms Rs. 2.34 Lakh ITC Profiteering Demand Against Maruti Developers
Goods and Services Tax
Excess GST Realisation Irrelevant to Profiteering Under Section 171: GSTAT
Goods and Services Tax
GSTAT Upholds ₹10.19 Lakh Cinema Ticket Profiteering, Orders Consumer Fund Deposit
Goods and Services Tax
GSTAT Accepts DGAP Report and Confirms Rs. 81,722 Cinema Ticket Profiteering
Goods and Services Tax
GSTAT Restricts Anti-Profiteering to HIG Units, Orders ₹70.58 Lakh Pass-Through
Goods and Services Tax
GSTAT Finds Nil Profiteering as Cost Escalation Offsets GST ITC Benefit
Goods and Services Tax
GSTAT Upholds EGVs as Valid GST Benefit Transfer, Orders ₹10,241 Fund Deposit
Goods and Services Tax
Anti-Profiteering: GSTAT Orders Laureate Buildwell to Pass ₹14.95 Lakh ITC Benefit
Goods and Services Tax
Cinema Ticket GST Cut Benefit Not Passed On: GSTAT Sustains Profiteering Demand
National Anti-Profiteering Authority brings together orders and decisions concerning the anti-profiteering provisions under GST. The archive includes cases examining whether businesses passed on the benefit of reductions in GST rates or additional input tax credit to recipients through commensurate reductions in prices. These decisions provide useful historical material on anti-profiteering investigations, computation of alleged profiteering and related GST issues. Businesses, GST professionals, advocates and researchers can use this TaxGuru category to study anti-profiteering jurisprudence and earlier decisions under the GST framework.
