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
Base Price Increase After GST Rate Cut is Profiteering: GSTAT
Goods and Services Tax
Failure to Reduce Cinema Ticket Prices After GST Rate Cut is Profiteering: GSTAT
Goods and Services Tax
No Profiteering as Post-GST ITC Ratio Fell Below Pre-GST Level: GSTAT
Goods and Services Tax
GSTAT Upholds Profiteering for Non-Passing of GST Rate Cut Benefit
Goods and Services Tax
GSTAT Mandated Uniform Per-Square-Foot Benefit for All Flats in GST Profiteering Probe
Goods and Services Tax
Units Sold After Occupancy Certificate cannot be included in GST Profiteering Probe
Goods and Services Tax
GSTAT: Profiteering Allegation Rejected After Excess ITC Benefit Passed On
Goods and Services Tax
GSTAT Closes GST Profiteering Case as buyer confirmed receipt of ITC benefits
Goods and Services Tax
No Profiteering Found Where Housing Project Is Fully Post-GST: GSTAT
Goods and Services Tax
GSTAT Closed Case as No Profiteering Found Under Anti-Profiteering Law
Goods and Services Tax
GSTAT Directed Builder to Refund Net Profiteering With Interest to Home Buyers
Goods and Services Tax
DGAP Report Accepted as Complainant Remains Absent Before GSTAT
Goods and Services Tax
GSTAT Closed Profiteering Case Due to No Apparent Tax Benefit to Resizone Buildwell
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.
