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.
Tax Rate increased in Post GST Era- Profiteering Allegation not sustainable
Tax Rate increased from 26.79% to 28%, allegation of profiteering not sustainable
No profiteering as No reduction in Tax in post-GST era as compared to pre-GST era
No profiteering if base price of product not changed after Tax Reduction
HUL Guilty of profiteering; Not passed benefit of GST rate reductions: NAA
Anti-profiteering provisions not attracted if no GST tax rate reduction
No profiteering if no decrease in Tax Rate & no increase in profit Margin
Non reduction of Chocolate price after GST Rate reduction is Profiteering: NAA
Anti profiteering established as ITC of erstwhile CVD not passed
Increase in base price by McDonald to deny benefit of Tax reduction is profiteering: NAA
No profiteering if reduction in base price is more than additional eligible ITC
No action can be taken if no specific evidence of profiteering: NAA
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.
