Anti-Profiteering

FAQs on Anti-Profiteering under GST

Goods and Services Tax - The Sec. 171 of CGST/SGST Act, 2017 and the Rule 122 to Rule 137 of the CGST/SGST Rules, 2017 envisages the relevant legal provisions, including the administrative and procedural aspects of the Anti-profiteering....

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3 Key Issues that should be considered by GST Council

Goods and Services Tax - 1. Anti Profiteering Provisions under GST need better clarity “Profiteering is a pejorative term for the act of making profit by adopting unethical methods.” Section 171 of the CGST Act, requires a registered taxable person to pass on the benefit of every rupee accrued on account of additional input tax credit or reduced tax rate, [&h...

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Back Ground and Functioning of (NAA) National Anti-Profiteering Authority- Consumer Protection

Goods and Services Tax - INTRODUCTION Before get into the detailed functioning of NAA and how it’s protecting consumer’s interest, first let us understand background of it. In terms of Section 171 of the CGST Act, 2017, the suppliers of goods and services should pass on the benefit of any reduction in the rate of tax or the benefit of […]...

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Profiteering Complaints Adjudicated by NAA In 2018

Goods and Services Tax - During the year 2018, the NAA has passed 28 orders against the complaints referred to it. Following is the gist of NAA Orders issued in 2018. It may be noted that out of 28 Orders, Anti-profiteering could not be established in 18 cases....

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No Profiteering when Base Price is Constant & Selling Price Reduced

Goods and Services Tax - Dr. Sanjiv Agarwal, FCA, FCS The complaint against profiteering came up recently before the National Anti-profiteering Authority (NAA) in a case involving supply of tiles. In Kerala State Screening Committee on Anti-profiteering & DGAP, CBIC New Delhi v. Asian Grantio India Ltd., Ahmedabad, the NAA vide its Order dated 24.12.2018 orde...

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NAA passes 60 orders against complaints of profiteering

Goods and Services Tax - Anti-Profiteering Measures The National Anti-Profiteering Authority (NAA) was constituted on 28th November, 2017 under Section 171 of the CGST Act, 2017 to ensure that the reduction in rate of tax or the benefit of input tax credit is passed on to the recipient by way of commensurate reduction in prices. Important steps taken by the NAA ...

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NAA found Builder guilty of not passing GST benefit to 1061 Customers

Mr. Prasanth Nandulamattam Vs M/s Bhartiya City Developers Pvt. Ltd. (National Anti-Profiteering Authority) - The DGAP has concluded that the benefit of additional ITC of 2.23% of the turnover has accrued to the Respondent which was required to be passed on to 1061 flat buyers who had entered into the agreements with the Respondent upto 30.06.2017....

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DGAP cannot suo motu issue a notice requiring a company to submit information on all its products

Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court) - Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court) Grievance of the Petitioner is that Director General of Anti Profiteering (DGAP) has by the impugned notice dated 8th/9th April, 2019 sought information on all products of the Petitioner. In this context, he has referred to...

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Anti-Profiteering: HC stays NAPA’s order in ‘Jubilant Foodworks Ltd.’ case

Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court) - Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court) As far as the facts of the present case are concerned, one grievance is that although the Petitioners deal in as many as 393 products, and even according to the NAPA they are compliant in regard to the price of many [&...

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Profiteering cannot be alleged in absence of GST Rate reduction: NAA

Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority) - Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority) The allegation of the Applicant  was that the Respondent had not passed on the benefit of rate reduction for the product ‘Computer Monitor of 19.5 inch’ w.e.f. 01.01.2019. We find that there was no...

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

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

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Recent Posts in "Anti-Profiteering"

NAA found Builder guilty of not passing GST benefit to 1061 Customers

Mr. Prasanth Nandulamattam Vs M/s Bhartiya City Developers Pvt. Ltd. (National Anti-Profiteering Authority)

The DGAP has concluded that the benefit of additional ITC of 2.23% of the turnover has accrued to the Respondent which was required to be passed on to 1061 flat buyers who had entered into the agreements with the Respondent upto 30.06.2017....

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DGAP cannot suo motu issue a notice requiring a company to submit information on all its products

Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court)

Reckitt Benckiser India Private Limited Vs Union of India (Delhi High Court) Grievance of the Petitioner is that Director General of Anti Profiteering (DGAP) has by the impugned notice dated 8th/9th April, 2019 sought information on all products of the Petitioner. In this context, he has referred to the recent amendment by which Sub-Rule ...

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FAQs on Anti-Profiteering under GST

The Sec. 171 of CGST/SGST Act, 2017 and the Rule 122 to Rule 137 of the CGST/SGST Rules, 2017 envisages the relevant legal provisions, including the administrative and procedural aspects of the Anti-profiteering....

Read More

Anti-Profiteering: HC stays NAPA’s order in ‘Jubilant Foodworks Ltd.’ case

Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court)

Jubilant Foodworks Ltd. & Anr. Vs Union of India & Ors (Delhi High Court) As far as the facts of the present case are concerned, one grievance is that although the Petitioners deal in as many as 393 products, and even according to the NAPA they are compliant in regard to the price of many […]...

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Profiteering cannot be alleged in absence of GST Rate reduction: NAA

Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority)

Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority) The allegation of the Applicant  was that the Respondent had not passed on the benefit of rate reduction for the product ‘Computer Monitor of 19.5 inch’ w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the product [&...

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

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

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 […]...

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Anti-Profiteering not established when No ITC was available: NAA

Shri Ramesh Kumar Yadav Vs M/s Vatika Ltd. (National Anti-Profiteering Authority)

Shri Ramesh Kumar Yadav Vs M/s Vatika Ltd. (National Anti-Profiteering Authority) The contentions of Applicant No. 1 mainly stress upon the fact that the construction was not completed before the GST had come into force and the payment was made by him in the GST regime along with GST. He had also alleged that the […]...

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‘Unicharm’ not passed tax reduction benefit on Sanitary Napkins: NAA

Shri C. P. Rao Vs M/s Unicharm India Pvt. Ltd. (NAA)

Shri C. P. Rao Vs M/s Unicharm India Pvt. Ltd. (NAA) It is revealed that the Central Govt. vide Notification No.19/2018-Central Tax (Rate) dated 26.07.2018 the Government had reduced the rate of GST from 12% to NIL without ITC in respect of  Sanitary Napkins with effect from 27.07.2018, the benefit of which was required to […]...

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Benefit of reduction in rate of GST not passed; Anti Profiteering provisions contravened

Mr. Mohammad Azid Ramzani Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority)

Mr. Mohammad Azid Ramzani Vs Director General of Anti-Profiteering (National Anti-Profiteering Authority) It is revealed that the Central Govt. vide Notification No.41/2017-Central Tax (Rate) dated 14.11.2017 had reduced the rate of GST from 28% to 18% in respect of the tiles with effect from 15.11.2017. the benefit of which was required ...

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3 Key Issues that should be considered by GST Council

1. Anti Profiteering Provisions under GST need better clarity “Profiteering is a pejorative term for the act of making profit by adopting unethical methods.” Section 171 of the CGST Act, requires a registered taxable person to pass on the benefit of every rupee accrued on account of additional input tax credit or reduced tax rate, [&h...

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