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
Anti-Profiteering: NAA directs DGAP to enquire 9 Projects of Adhiraj Constructions
Goods and Services Tax
DGAP to re-investigate Anti-Profiteering allegation against Gopal Teknocon
Goods and Services Tax
DGAP to re-investigate allegation of Profiteering against Gopal Teknocon
Goods and Services Tax
DGAP to re-investigate Anti-Profiteering allegation against Nirma Limited
Goods and Services Tax
No Anti-Profiteering if no pre-GST tax rate or ITC availability: NAA
Goods and Services Tax
Anutone Acoustics Guilty of not passing ITC benefit to one of its Customers: NAA
Goods and Services Tax
DGAP cannot compute profiteering amount for period not covered under investigation
Goods and Services Tax
Alton Buildtech not contravened Anti-Profiteering provisions in Project `Aangan’: NAA
Goods and Services Tax
NAA directs DGAP to reinvestigate alleged profiteering by Prestige Estate Projects Ltd.
Goods and Services Tax
‘Dough Makers India Pvt. Ltd’ guilty of Profiteering: NAA
Goods and Services Tax
Anti-Profiteering penalty not in existence between period w.e.f. 01.07.2017 to 31.12.2018
Goods and Services Tax
Section 171(1) violation not covered U/s. 122(1)(i) of CGST Act, 2017
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.
