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
MYK Laticrete India Guilty of Profiteering: NAA
Goods and Services Tax
Cloudtail India guilty of not passing ITC benefit to Customers: NAA
Goods and Services Tax
Perfect Buildwell guilty of not passing ITC benefit to Customers: NAA
Goods and Services Tax
Section 171 of & Rule 126 are not violative of Article 14 & 19: NAA
Goods and Services Tax
Lifeways Infrastate guilty of not passing ITC benefit to Customers: NAA
Goods and Services Tax
NAA directs reinvestigation by DGAP against Pan Realtors Pvt. Ltd.
Goods and Services Tax
L’Oreal India Pvt. Ltd. guilty of profiteering under GST: NAA
Goods and Services Tax
Sternal Buildcon guilty of not passing ITC benefit to 112 customers: NAA
Goods and Services Tax
No anti profiteering if project started after GST implementation w.e.f. 01.07.2017
Goods and Services Tax
LIC HFL Care Homes guilty of not passing ITC benefit to 243 Customers
Goods and Services Tax
Miraj cinema guilty of not passing benefit of GST rate reduction to Customers: NAA
Goods and Services Tax
Pivotal Infrastructure guilty of not passing ITC benefit to 1039 customers: NAA
Goods and Services Tax
‘Suncity Projects’ guilty of denying ITC benefit to homebuyers: 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.
