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
No Anti profiteering on sale of Denim Jeans as tax rate was same pre & post-GST
Goods and Services Tax
No change in tax rate -No profiteering on supply of ‘Little Star Dhoti 406’
Goods and Services Tax
Jubilant guilty of not passing GST benefit on sale of Dominos Pizza
Goods and Services Tax
GST: Patanjali dealer found guilty of violating Anti profiteering Law
Goods and Services Tax
Absence of price reduction after GST Rate reduction proves Profiteering
Goods and Services Tax
Maruti Case: No reduction in GST Rate- Section 171 not attracted
Goods and Services Tax
Reduction in discount doesn’t amount to profiteering
Goods and Services Tax
No Profiteering as no change in base rate during Pre & Post GST rate revision
Goods and Services Tax
No profiteering if base price (excluding tax) not increased after GST rate reduction
Goods and Services Tax
No reduction in rate of GST- Anti-profiteering provisions not attracted
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.
