Builder denyied ITC benefit to buyers post-GST implementation: NAA

Sushil Kumar Jain Vs Sarvpriya Securities Pvt. Ltd. (National Anti-Profiteering Authority)

Based on the above facts it is clear that the ITC as a percentage of the turnover that was available to the Respondent during the pre-­GST period from April, 2016 to June, 2017 was 4.75% and during the post-GST period

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