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
Alleged Profiteering by Dange Enterprises : NAA directs DGAP to reinvestigate
Goods and Services Tax
Prestige Estates Projects guilty of not passing ITC benefit to homebuyers/customers
Goods and Services Tax
IBC 2016 prevails over Anti-Profiteering of Section 171
Goods and Services Tax
DGAP to ascertain authenticity of VAT Assessment Orders submitted by ‘Town Park Buildcon’
Goods and Services Tax
SSBC Real Estate guilty of not passing ITC benefit to home buyers: NAA
Goods and Services Tax
Swati Realty guilty of not passing ITC benefit to Home Buyers
Goods and Services Tax
Profiteering not applicable to projects registered under RERA after 01.07.2017
Goods and Services Tax
Jay Cee Chemists guilty of not passing ITC benefit on Sanitary Napkin’s
Goods and Services Tax
NAA order DGAP to reinvestigate profiteering by Prateek Infra Projects
Goods and Services Tax
No Profiteering by Elan Ltd. in project ‘Epic’: NAA
Goods and Services Tax
Sanghvi Premises guilty of not passing ITC benefit to Flat Buyers: NAA
Goods and Services Tax
NAA directs ‘Eldeco County’ to Pass ITC benefit to buyers in project Eldeco County
Goods and Services Tax
‘SJP Hotel and Resorts’ not passed ITC benefit to Home Buyers : NAA
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.
