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
‘M3M India’ not passed ITC benefit to 114 Home Buyers : NAA
Goods and Services Tax
NAA directs DGAP to reinvestigate alleged profiteering by Samridhi Realty Homes
Goods and Services Tax
‘MJR Builders’ not passed ITC benefit to Home Buyers : NAA
Goods and Services Tax
‘Prescon Realtors’ not passed ITC benefit to Homebuyers in Project ‘Silver Oak: NAA
Goods and Services Tax
‘Wadhwa Realty’ guilty of not passing ITC benefit to home buyers: NAA
Goods and Services Tax
‘Haamid Real Estate’ not passed ITC benefit to 250 Flat Buyers: NAA
Goods and Services Tax
‘Portronics Digital’ guilty of not passing ITC benefit on Power Bank: NAA
Goods and Services Tax
‘Wheelabrator Alloy Casting’ not passed ITC benefit to 394 Flay buyers: NAA
Goods and Services Tax
Godrej Project Development guilty of not passing ITC benefit to Homebuyers
Goods and Services Tax
Shriram Properties Guilty of not passing ITC benefit to Its Customers: NAA
Goods and Services Tax
‘Himalya Real Estate’ not passed ITC benefit to 189 homebuyers: NAA
Goods and Services Tax
Arihant Superstructures Ltd not passed ITC benefit to Buyers: NAA
Goods and Services Tax
NY Cinema guilty of not passing ITC benefit to Customers: 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.
