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 not passing benefit of ITC to purchasers of flats: NAA
Goods and Services Tax
No Profiteering as there was commensurate reduction in base price
Goods and Services Tax
No profiteering if post discount rate remains same pre & post rate reduction
Goods and Services Tax
No profiteering by Asian Paints, who passed tax reduction benefit to customers
Goods and Services Tax
No GST reduction on Little Stars Dhoti so profiteering allegation not sustainable
Goods and Services Tax
Cloudtail India Guilty of Profiteering for not passing rate reduction benefit
Goods and Services Tax
Increase in MRP post GST Reduction is violation of Anti-profiteering law
Goods and Services Tax
Anti-profiteering provisions not apply in absence of reduction in tax rate
Goods and Services Tax
No profiteering if base price of product remain same after GST rate reduction
Goods and Services Tax
NAA found builder Guilty of profiteering for not passing ITC benefit
Goods and Services Tax
No Anti profiteering on sale of Jockey Socks as tax rate was same pre & post-GST
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.
