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
No profiteering if Base price of Product not changed after Tax Reduction
Goods and Services Tax
Increase in Price of ‘Sujata Mixer Grinder’ post reduction in GST rate was profiteering: NAA
Goods and Services Tax
Builder not Guilty of Profiteering if he has not availed ITC: NAA
Goods and Services Tax
NAA directs DGAP to Recompute Profiteered Amount in case of Portonics Digital
Goods and Services Tax
NAA allows DGAP to recompute amount of profiteering by Subway franchisee
Goods and Services Tax
Builder found guilty of denying benefit of ITC to buyers of flats: NAA
Goods and Services Tax
NAA not accepted argument of Increase in Cost on the day of Reduction in GST
Goods and Services Tax
No profiteering if ITC availed in post-GST period is low in comparison to pre-GST period
Goods and Services Tax
DGAP Investigation against Cloudtail India under rule129 (1) is Legal: NAA
Goods and Services Tax
NAA found Builder guilty of not passing net benefit of ITC
Goods and Services Tax
No profiteering if no change in Tax Rate in Pre & Post GST Era
Goods and Services Tax
Builder denied benefit of ITC to buyers of flats and shops: 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.
