NAA dismisses complain against builder filed mistakenly

M/s. Hermeet Kaur Bakshi Vs M/s Conscient Infrastructure Pvt Ltd. (National Anti-Profiteering Authority) The main allegation of the above Applicant was that GST @12% was charged instead of 8%. However as noticed from the demand letter dated 16.04.2018 which the above Applicant had quoted the total value was shown as Rs. 3,21,124/- and the taxable value was shown as Rs. 2,14,083/- (2/3rd of the total value of Rs. 3,21,124/, separately for calculating the tax liability and the Respondent had charged GST @ 12% on the taxable value which was 2/3rd of the total value. Therefore, the effective rate ...