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
GSTAT Upholds Profiteering Finding as Cinema Increased Base Ticket Prices After GST Rate Cut
Goods and Services Tax
Fresh Anti-Profiteering Probe Not Maintainable as Earlier GST Order Attained Finality: GSTAT
Goods and Services Tax
GSTAT Upholds Anti-Profiteering Demand as ITC Benefit Was Not Passed to Homebuyers
Goods and Services Tax
GSTAT Orders Fresh Review After Finding Possible Error in GST Profiteering Calculation
Goods and Services Tax
GSTAT Remands Real Estate Profiteering Case Due to Concerns Over DGAP Methodology
Goods and Services Tax
Holds Builder Liable for Profiteering Due to Failure to Pass ITC Benefit Uniformly: GSTAT
Goods and Services Tax
GSTAT Remands Anti-Profiteering Case Due to Unverified ITC Reversal Claims
Goods and Services Tax
Builder Liable for Profiteering Due to Failure to Pass ITC Benefit Under GST
Goods and Services Tax
GSTAT Confirms Profiteering as Cinema Tickets Not Reduced After GST Rate Cut
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.
