Builder entitled to opt for paying GST @8%: NAA

Shri Arjun Kumar Parwani Vs M/s. Signature Builders Pvt. Ltd. (National Anti-Profiteering Authority)

On the basis of the facts of the present case it is clear that there had been no additional benefit of ITC to the Respondent and hence he is not required to pass on its benefit. The above Applicant has also quoted the reply given on FAQ No. 16 by the CBIC in his support perusal of which shows that it pertains to the clarification given on the reduced rates of tax on the construction services which have come in to force w.e.f.

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