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 guilty of profiteering as not passed additional ITC benefit to buyers
Goods and Services Tax
Builder profiteered by not passing ITC benefit to flat purchasers
Goods and Services Tax
Developer not passed additional ITC benefit to buyers post-GST implementation: NAA
Goods and Services Tax
Seller guilty of not passing ITC Benefit to Customers on Sanitary Napkin
Goods and Services Tax
Builder found Guilty of Not Passing Benefit of Pre-GST ITC
Goods and Services Tax
Gurugram Builder found guilty of not passing ITC Benefit to Flat Buyers
Goods and Services Tax
NAA found Builder guilty of not passing benefit of ITC to buyers of flats
Goods and Services Tax
No question of profiteering if no GST was charged: NAA
Goods and Services Tax
NAA found builder guilty of denying benefit of ITC to buyers of flats
Goods and Services Tax
Gujarat Builder found guilty of not passing ITC Benefit
Goods and Services Tax
Sanitary Napkin seller found guilty of not passing GST rate reduction benefit
Goods and Services Tax
Builder found guilty of Profiteering, Not passed ITC benefit Fully to Buyers
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.
