Goods and Services Tax : Even after the sunset clause, anti-profiteering obligations continue through tribunals and policy directions, leaving businesses e...
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 ...
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...
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 ...
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...
Goods and Services Tax : Leading consumer and public policy research and advocacy group, CUTS International has requested the Finance Minister, Ms Nirmala ...
Goods and Services Tax : Empanelment of Advocates / Law Firms for representing the National Anti-profiteering Authority and Director General of Anti-Profit...
Goods and Services Tax : Anti-Profiteering Measures The National Anti-Profiteering Authority (NAA) was constituted on 28th November, 2017 under Section 17...
Goods and Services Tax : The Tribunal held that maintaining ticket prices by increasing base price after GST reduction violated Section 171. It directed de...
Goods and Services Tax : The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section...
Goods and Services Tax : The dispute concerned failure to reduce prices after GST. The Tribunal held that documentary evidence showed benefit was already t...
Goods and Services Tax : GSTAT held that no anti-profiteering violation arises where construction, agreement, and payments occur entirely in the GST regime...
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...
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...
Goods and Services Tax : Ministry of Finance empowers GST Appellate Tribunal to examine input tax credits and tax rate reductions, effective from October 1...
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...
Goods and Services Tax : CBIC notifies Competition Commission of India to examine whether input tax credits availed by any registered person or the reducti...
Sh. Gajender Singh Vs Haamid Real Estate Pvt. Ltd. (NAA) It has been revealed from the DGAP’s Report that the ITC as a percentage of the turnover that was available to the Respondent during the pre-GST period (April 2016 to June 2017) was 3.31% and during the post-GST period (July 2017 to April-2020), it was […]
Rahul Sharma Vs Portronics Digital Pvt. Ltd. (NAA) Central Government, on recommendation of GST Council vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 had reduced the GST rate on Power Bank from 28% to 18% w.e.f. 01.01.2019. Therefore, the Respondent is liable to pass on the benefit of the above tax rate reduction to his […]
Kishore Arjandas Udasi Vs Wheelabrator Alloy Castings Pvt. Ltd. (NAA) Authority finds that, the Respondent has benefited from the additional ITC to the extent of 0.46% of the turnover during the period from 01.07.2017 to 31.12.2018 and hence the provisions of Section 171 of the CGST Act, 2017 have been contravened by the Respondent as […]
Smt. Sunita Malhotra & Sh. Vijay Malhotra Vs Godrej Project Development Pvt. Ltd. (NAA) The instant Report dated 26.08.2020, received on 31.08.2020 has been furnished by the Applicant No. 2 i.e. Director General of Anti-Profiteering (DGAP) under Rule 129(6) of the Central Goods and Services Tax (CGST) Rules, 2017 pursuant to the Interim Order No. […]
Rahul Gautam Vs Himalya Real Estate Pvt. Ltd. (NAA) The Authority finds that, the DGAP has given a categorical report based on its verification that, the benefit of ITC has been passed on by the Respondent to all 189 homebuyers/customers who have booked their units on or after 1.07.2017 by way of giving deduction in […]
Explore the GST applicability on geotechnical investigation, project management, and architectural services. Read the ruling on Structures India ANZ Project Management Services.
The Respondent has not disputed the findings of the DGAP regarding method of computation of profiteering and the amount worked out by him. As such, the Authority finds no reason to differ from the above-detailed computation of profiteering in the DGAP Report or the methodology adopted and hence, the Authority determines the profiteered amount for the period from 01.07.2017 to 31.12.2018, in the instant case, as Rs. 1,42,45,741/-, for the project Sports Ville.
The present report dated 264)2.2021 has been received from the Applicant No. 2 i.e the Director General of Anti-Profiteering (DGAP) after a detailed Investigation under Rule 129(6) of the CGST Rules. 2017 The brief facts of the present case are that the Applicant No. 1 had filed an application under Rule 128 of the CGST Rules. 2017 and alleged that the Respondent.
Sh. Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) The Authority finds that the DGAP has correctly calculated the profiteered amount as Rs. 9,84,354/- (Rs. 5,37,208/- on closing stock & Rs. 4,47,146/- on fresh stock) as mentioned in Table-A above, which was to be passed on to the buyers of the impugned item by way […]
Pawan Kumar Gupta Vs Perfect Buildwell Pvt. Ltd. (NAA) It is established from the perusal of the above facts that the Respondent has benefited from the additional ITC to the extent of 6.55% of the turnover during the period from 01 07.2017 to 31.03.2019 amounting Rs. 4.74,88,840/- It has been verified by the DGAP that […]
