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
Maggi Noodles dealer Guilty of profiteering for not passing reduced GST rate benefit: NAA
Goods and Services Tax
No Profiteering if increase in price was to compensate denial of ITC
Goods and Services Tax
Lifestyle not passed Benefit of reduced GST rate to Customers: NAA
Goods and Services Tax
NAA penalises Builder for not passing GST Input credit Benefit to customers
Goods and Services Tax
NAA imposes Penalty for not passing benefit of reduced GST rate to customers
Goods and Services Tax
Anti-profiteering clause not applicable to E commerce operator acting as an Agent: NAA
Goods and Services Tax
No Anti Profiteering due to charging of GST on Installation of Lift : NAA
Goods and Services Tax
First order by National Anti-Profiteering Authority- Ruled in favour of Seller
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.
