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
Profiteering cannot be alleged for project completed before 01.07.2017
Goods and Services Tax
Sri Laxmi Kala Mandir Guilty of not passing GST reduction benefit to Customers: NAA
Goods and Services Tax
NAA directs ‘Jay Ambe Developers’ to pass on ITC benefit to Homebuyers
Goods and Services Tax
DLF guilty of profiteering in its Projects namely Camellia/Crest/Ultima: NAA
Goods and Services Tax
Anti-Profiteering provisions not applies to projects not in existence in GST period
Goods and Services Tax
JMD builder guilty of profiteering in its Project JMD Imperial Suits: NAA
Goods and Services Tax
Prathima Multiplex guilty of not passing tax reduction benefit to Customers: NAA
Goods and Services Tax
NAA directs ‘Total Environment Habitat’ to refund profiteered amount to Home buyers
Goods and Services Tax
NAA directs ‘Savaliya Procon’ to refund profiteered amount to home buyers with interest
Goods and Services Tax
Anti-Profiteering penalty not imposable for the period prior to 01.01.2020
Goods and Services Tax
Dreamhome Infrastructures guilty of profiteering: NAA
Goods and Services Tax
NAA found medical retail store guilty of Profiteering
Goods and Services Tax
No provisions in CGST Act or rules to allow payment of profiteered amount in instalments
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.
