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 not passed additional ITC benefit to buyers post GST implementation: NAA
Goods and Services Tax
Builder found guilty of not-passing ITC Benefit to Customers: NAA
Goods and Services Tax
Profiteering cannot be alleged in absence of GST Rate reduction: NAA
Goods and Services Tax
Anti-Profiteering not established when No ITC was available: NAA
Goods and Services Tax
Builder entitled to opt for paying GST @8%: NAA
Goods and Services Tax
Increase in base price of product, post-GST rate reduction is profiteering: NAA
Goods and Services Tax
Dealer not passed GST Rate reduction benefit on Sanitary napkin: NAA
Goods and Services Tax
NAA found Liberty Shoe dealer Guilty of Profiteering
Goods and Services Tax
‘Unicharm’ not passed tax reduction benefit on Sanitary Napkins: NAA
Goods and Services Tax
Builder realised more price by issuing incorrect tax invoices- Guilty of Anti-Profiteering
Goods and Services Tax
NAA found builder guilty of Additional GST realisation by issuing incorrect invoices
Goods and Services Tax
No Anti-profiteering when GST rate hiked on DTH services in GST Era
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.
