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 Profiteering Found Due to Excess ITC Benefit Passed to Homebuyers: GSTAT
Goods and Services Tax
Homebuyers Cannot Claim ITC Benefit in Fully Post-GST Projects: GSTAT
Goods and Services Tax
Error Rectified Due to Calculation Discrepancy in GSTAT Anti-Profiteering Order
Goods and Services Tax
No GST Profiteering Found as ITC Benefit Declined Post-GST: GSTAT
Goods and Services Tax
Cinema Hall Held Liable for Profiteering Due to Non-Passing of GST Rate Reduction
Goods and Services Tax
Builder Accepts DGAP Report, Liable for ₹17.75 Lakh Profiteering Due to ITC Benefit Issue
Goods and Services Tax
Interest at 18% Mandatory on Unpassed GST Benefits from Date of Collection: GSTAT
Goods and Services Tax
GSTAT Orders Refund After Finding Profiteering Due to Unpassed ITC Benefit
Goods and Services Tax
GSTAT Orders Builder to Refund ITC Benefit as GST ITC Was Not Passed to Homebuyers
Goods and Services Tax
GSTAT Orders Re-Examination of Profiteering Calculation Due to Ignored Cost Factors
Goods and Services Tax
GST Benefits from Subsumed Taxes Not Passed to Consumers, Profiteering of Rs. 450 Crore Held
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.
