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
DGAP Report Accepted; No Section 171 Contravention Found by GSTAT
Goods and Services Tax
DGAP Report Accepted as No Additional ITC Benefit Accrued: GSTAT
Goods and Services Tax
GSTAT Orders Anuhar Homes to Pass ₹95.14 Lakh ITC Benefit to Morning Raaga Homebuyers
Goods and Services Tax
GSTAT Drops Anti-Profiteering Proceedings Against Bengal Peerless in Digangana Project
Goods and Services Tax
ITC Benefit Must Be Passed Through Price Reduction, Not Free Construction: GSTAT
Goods and Services Tax
ITC Benefit Must Be Passed Through Price Reduction, Not Free Upgrades: GSTAT
Goods and Services Tax
No Profiteering Under Section 171 After Excess ITC Benefit Passed: GSTAT
Goods and Services Tax
GSTAT Upholds DGAP Methodology, Orders Emaar to Pass ₹67.32 Lakh ITC Benefit to Homebuyers
Goods and Services Tax
Occupancy Certificate Date Determines ITC Profiteering Period: GSTAT
Goods and Services Tax
Section 171 Penalty Inapplicable to Pre-2020 ITC Profiteering: GSTAT
Goods and Services Tax
Homebuyer’s Anti-Profiteering Complaint Rejected as Project Was Entirely in GST Regime
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.
