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
Builder denied ITC benefit Flat buyers- Guilty profiteering- NAA
Goods and Services Tax
NAA directs builder to pass on benefit of ITC to Flat Buyers
Goods and Services Tax
Whirlpool found guilty of profiteering by NAA
Goods and Services Tax
No Profiteering if no reduction in Tax tax or increase in ITC benefit
Goods and Services Tax
Respondent bound to provide invoice wise details of outward taxable supplies to DGAP: NAA
Goods and Services Tax
NAA upheld profiteering allegation in respect of Fogg Deo supplied to Big Bazar
Goods and Services Tax
GST NAA finds Philips India guilty of profiteering on Food Processor
Goods and Services Tax
Emaar MGF to refund profiteered amount to 1239 homebuyers: NAA
Goods and Services Tax
Profiteering’ charge upheld against Park Avenue product of Raymond: NAA
Goods and Services Tax
Profiteering if benefit of reduction in the rate of tax/ additional ITC not passed to buyers
Goods and Services Tax
Azeagaia Development agreed to pass on ITC benefit to Flat Buyers: 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.
