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Anti-Profiteering

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Anti-Profiteering Measures in GST 2.0: Alarming Implications on Business Concerns

Goods and Services Tax : Even after the sunset clause, anti-profiteering obligations continue through tribunals and policy directions, leaving businesses e...

February 1, 2026 612 Views 0 comment Print

GST Anti-Profiteering: Product Quantity Hike is Not Rate reduction

Goods and Services Tax : The Delhi High Court upheld an anti-profiteering order, ruling that merely increasing product quantity or volume after a GST rate ...

November 6, 2025 744 Views 0 comment Print

18% Interest on Anti-Profiteering Amounts Applies from April 1, 2020: GSTAT

Goods and Services Tax : GSTAT ruled 18% interest on GST anti-profiteering amounts applies prospectively from April 1, 2020, upholding that it cannot be im...

November 6, 2025 594 Views 0 comment Print

Increasing Product Quantity Instead of Reducing Price Violates Anti-Profiteering Provisions: Delhi HC

Goods and Services Tax : Delhi HC rules increasing product quantity or base price instead of reducing MRP after a GST rate cut violates Section 171 of the ...

November 6, 2025 5169 Views 0 comment Print

Anti-Profiteering In GST 2.0: From Law To Practice

Goods and Services Tax : GST 2.0 rate cuts trigger Anti-Profiteering rules (Sec 171). Summary covers obligation to pass on tax/ITC benefit, MRP display nor...

September 29, 2025 7191 Views 0 comment Print


Latest News


Credit Anti-profiteering penalties in the Consumer Welfare Fund

Goods and Services Tax : Leading consumer and public policy research and advocacy group, CUTS International has requested the Finance Minister, Ms Nirmala ...

September 29, 2021 1842 Views 0 comment Print

Empanelment & Guidelines for empanelment of Advocates to defend NAA

Goods and Services Tax : Empanelment of Advocates / Law Firms for representing the National Anti-profiteering Authority and Director General of Anti-Profit...

July 27, 2020 13944 Views 0 comment Print

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 17...

May 29, 2019 939 Views 0 comment Print


Latest Judiciary


GSTAT Confirms Profiteering as Cinema Tickets Not Reduced After GST Rate Cut

Goods and Services Tax : The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed de...

April 17, 2026 114 Views 0 comment Print

Builder Liable for Profiteering for Not Passing GST Credit Benefits to Homebuyers: GSTAT

Goods and Services Tax : The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section...

April 6, 2026 291 Views 0 comment Print

No Profiteering Found Due to Excess ITC Benefit Passed to Homebuyers: GSTAT

Goods and Services Tax : The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit was already t...

April 6, 2026 318 Views 0 comment Print

Homebuyers Cannot Claim ITC Benefit in Fully Post-GST Projects: GSTAT

Goods and Services Tax : GSTAT held that no anti-profiteering violation arises where construction, agreement, and payments occur entirely in the GST regime...

April 6, 2026 444 Views 0 comment Print

Error Rectified Due to Calculation Discrepancy in GSTAT Anti-Profiteering Order

Goods and Services Tax : The issue involved a calculation error in the final order. The Tribunal clarified the correct per sq. ft. benefit including GST an...

April 6, 2026 174 Views 0 comment Print


Latest Notifications


GST Authority Ceases accepting Anti-Profiteering Investigation Requests from April 1, 2025

Goods and Services Tax : GST Authority will stop accepting requests for examination of input tax credits and tax rate reductions from April 1, 2025, as per...

September 30, 2024 1779 Views 0 comment Print

CBIC notifies Principal Bench of GSTAT to hear cases of anti-profiteering

Goods and Services Tax : Ministry of Finance empowers GST Appellate Tribunal to examine input tax credits and tax rate reductions, effective from October 1...

September 30, 2024 1347 Views 0 comment Print

CBIC amends rules related to National Anti-Profiteering Authority

Goods and Services Tax : Central Goods and Services Tax (Fourth Amendment) Rules, 2022 – CBIC omitted following GST Rules 122,124,125,134 and 137 vi...

November 23, 2022 4989 Views 0 comment Print

Now Competition Commission of India to examine Anti-Profiteering

Goods and Services Tax : CBIC notifies Competition Commission of India to examine whether input tax credits availed by any registered person or the reducti...

November 23, 2022 5313 Views 0 comment Print


Asian GPR Multiplex Guilty of Profiteering: CCI

June 27, 2024 498 Views 0 comment Print

Explore the CCI’s order on Asian GPR Multiplex’s alleged GST profiteering, detailed investigation findings, and implications under Section 171 of the CGST Act, 2017.

Delhi HC Upholds Validity of GST’s Anti-Profiteering Mechanism

April 28, 2024 1506 Views 0 comment Print

Delhi High Court upholds constitutional validity of GST anti-profiteering law and rules. Detailed analysis of implications for businesses and consumers.

Provisions of Anti-Profiteering are constitutionally valid: Delhi HC

February 9, 2024 1143 Views 0 comment Print

Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the legal discourse surrounding them.

CCI Orders Re-examination of Vertex Homes Case: DGAP to Submit Thorough Report

February 8, 2024 1002 Views 0 comment Print

Read the full text of the Competition Commission of India’s order on Abhilash Mohanty Vs Vertex Homes Pvt. Ltd regarding CGST rule violation. Details of the investigation and directions

Miraj Cinema not profiteered from reduction in GST rates for tickets: CCI

February 7, 2024 918 Views 0 comment Print

Delve into the detailed analysis of the Competition Commission of India’s order regarding alleged profiteering by Miraj Entertainment Limited in ticket pricing. Understand the findings and conclusions of the investigation.

Pivotal Infrastructure Pvt. Ltd. not guilty of profiteering in respect of project ‘Devaan’: CCI

February 7, 2024 528 Views 0 comment Print

Explore the detailed analysis of the Competition Commission of India’s order regarding profiteering allegations against Pivotal Infrastructure Pvt. Ltd. Discover the findings and conclusions of the investigation

Anti-Profiteering Clause under GST- A Boon or Bane

February 5, 2024 2337 Views 0 comment Print

Delhi High Courts stance on anti-profiteering clause: Valid but arbitrary? Explore the intricacies, challenges, and flaws in the anti-profiteering law.

Delhi HC Upholds Validity of Anti-Profiteering Provisions Under GST

January 30, 2024 5481 Views 0 comment Print

Reckitt Benckiser India Private Limited Vs Union of India & Ors (Delhi High Court) The Delhi High Court has upheld the validity of the anti-profiteering provisions under the Goods and Services Tax (GST) law, marking a significant development in India’s taxation landscape. The anti-profiteering provisions under the GST law were introduced to ensure that businesses […]

No Profiteering in “Galaxy” Project by Nayan Developers: CCI

January 18, 2024 543 Views 0 comment Print

Read detailed analysis of Competition Commission of India’s order on Sh. Kuldeep Raosaheb Patil Vs Nayan Developers regarding alleged non-passing of ITC benefits in Galaxy project.

CCI Orders Re-Investigation into “Diya Greencity” Project Amidst Profiteering Allegations

January 8, 2024 1233 Views 0 comment Print

CCI directed a fresh investigation into the Diya Greencity project of Diya Greencity Pvt. Ltd. following a detailed report received from DGAP)

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