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
Not passing of ITC deliberately is profiteering & offence under GST law
Goods and Services Tax
NAA dismisses complain against builder filed mistakenly
Goods and Services Tax
NAA found builder guilty of deliberate profiteering (Not passed ITC)
Goods and Services Tax
No profiteering in absence of reduction in Tax Rate or additional ITC benefit
Goods and Services Tax
Deliberate issue of incorrect invoice is an offence U/s. 122(1)(i): NAA
Goods and Services Tax
NAA found Builder guilty of not passing of additional ITC benefit
Goods and Services Tax
Non reduction in price despite tax reduction is profiteering: NAA
Goods and Services Tax
Profiteering establishes on increase of base price despite GST Rate reduction
Goods and Services Tax
No profiteering as no Tax reduction in GST Era on Courier Services
Goods and Services Tax
No profiteering if no increase in per unit base price post tax reduction
Goods and Services Tax
No profiteering as tax rate in GST era increased to 28% from earlier 14.75%
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.
