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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


CCI Orders Re-Investigation of ‘Omkar 1973 Worli’ & ‘The Summit Business Bay’

January 8, 2024 2313 Views 0 comment Print

Competition Commission of India (CCI) directs DGAP to re-examine projects ‘Omkar 1973 Worli’ and ‘The Summit Business Bay.’ Details of the investigation, findings, and next steps.

DGAP to re-investigate & recalculate saleable area based on RERA documents in Prateek Infra Projects case

January 8, 2024 762 Views 0 comment Print

Explore the detailed analysis and conclusion of the Competition Commission’s decision in the case of Rajeev Goyal vs Prateek Infra Projects. Learn about allegations, investigation, and outcome.

CCI directs DGAP to investigate ITC benefit passing claim of ‘GP Infra’

December 6, 2023 633 Views 0 comment Print

Competition Commission of India (CCI) order on the complaint filed by Syed Ali Hussaini against Vasavi and GP Infra LLP. CCI directs DGAP to investigate ITC benefit claim.

CCI directs DGAP to verify claim of Ireo Grace Realtech of passing ITC benefit 

December 6, 2023 486 Views 0 comment Print

Competition Commission of India (CCI) directs DGAP to verify claim of Ireo Grace Realtech of passing ITC benefit following application alleging profiteering over the purchase of flat No. CD-A5-09-902 in The Corridors project in Sector 67A, Gurgaon, Haryana

Subway franchisee guilty of denying benefit of tax reduction to customers: CCI

December 6, 2023 927 Views 0 comment Print

In the case of DGAP Vs. Smookey Kitchen Foods OPC Pvt. Ltd., a Subway franchisee. CCI concludes the franchisee denied tax reduction benefits to customers.

Issue of GST on Preferential Location Charges (PLC) not fall under CCI purview

December 6, 2023 1038 Views 0 comment Print

Competition Commission of India’s ruling on GST implications for Preferential Location Charges (PLC) in the Sudhir Kumar Jain Vs DLF Limited case.

MICL Realty LLP Guilty of GST Profiteering: CCI Ruling & Full Order

December 4, 2023 924 Views 0 comment Print

Read the detailed analysis of the Competition Commission of India’s ruling against MICL Realty LLP for GST profiteering. Full text of the CCI order provided.

CCI Holds Srinivasa Cine Enterprises Guilty of GST Profiteering

December 4, 2023 708 Views 0 comment Print

Detailed analysis of the Competition Commission of India’s order against Srinivasa Cine Enterprises for not passing on GST rate reduction benefits.

Anti-Profiteering Section 171(3A) Penalty Before 01.10.2010 not imposable: CCI

December 4, 2023 579 Views 0 comment Print

Explore the Competition Commission of India’s ruling on an anti-profiteering case involving Principal Commissioner vs. Krishna Enterprises. The case centers on penalties under CGST Rules, 2017.

No profiteering if Pre GST tax rate was Lower than Post GST Era: CCI

December 2, 2023 831 Views 0 comment Print

Get insights on Daanish Electricals vs Eros Elevators case. Analysis of allegations, Commission findings, and conclusion on anti-profiteering provisions.

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