No Profiteering if no reduction in Tax tax or increase in ITC benefit

Shri Kapil Dev Sharma Vs Director General of Anti-Profiteering (NAA)

The DGAP has further reported that Section 171 of the CGST Act, 2017 came into play in the event where there was a reduction in the rate of tax or there was an increase in the benefit of ITC. In the present case, since the project itself was launched after implementation of GST w.e.f. 01.07.2017, there was no pre-GST tax rate or ITC availability that could be compared with the post ­GST tax rate and ITC, to determine whether there was any benefit that was required to be passed on by w

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