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
Subway Franchisee found Guilty of Profiteering: NAA
Goods and Services Tax
No penalty for denying ITC benefit to Customers prior to 01.01.2020: NAA
Goods and Services Tax
NAA detects Profiteering in supply of ‘Duracell Battery’
Goods and Services Tax
Subway Franchisee denied tax reduction benefit to customers: NAA
Goods and Services Tax
Mahindra Lifespace denies ITC benefit to customers: NAA
Goods and Services Tax
Builder denies ITC benefit to FLAT buyers, Guilty of Profiteering: NAA
Goods and Services Tax
NAA ask DGAP to re-investigate the case related to Shoe Polish
Goods and Services Tax
Builder Guilty of not passing ITC benefit of Rs. 19.72 Crore: NAA
Goods and Services Tax
Prasad Media guilty of profiteering- NAA
Goods and Services Tax
Neeva Food guilty of Profiteering, Not passed GST Benefit to Customer: NAA
Goods and Services Tax
Pivotal Infrastructure guilty of profiteering; Pass ITC benefit to Customers: NAA
Goods and Services Tax
Vijetha Supermarkets guilty of profiteering: NAA
Goods and Services Tax
NAA directs reinvestigation as it found profiteered amount computed as incorrect
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.
