Goods and Services Tax : Explore the constitutional validity of Anti-Profiteering provisions under GST, their impact on businesses and consumers, and the l...
Goods and Services Tax : Explore the sunset of the National Anti-Profiteering Authority (NAA) under GST and its logical end. Learn about its functions, mer...
Goods and Services Tax : Reason 1: Anti-profiteering provisions are Ultra vires of Article 246A of the Constitution Reason 2: Constitution of NAA is contra...
Goods and Services Tax : The Hon’ble National Anti-Profiteering Authority (NAA), in the case of DGAP vs. Hardcastle Restaurants [Case No. 79/2020 dated D...
Goods and Services Tax : D.S. Brothers Vs Durga Marketing Pvt. Ltd. (NAA) GST Profiteering of Rs. 1,57,200 established in the case of supply of Duracell Ba...
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 : The tenure of National Anti-Profiteering Authority has been extended by 2 years. The Council also decided to introduce electronic ...
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 National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax Act, 2...
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 case examined whether GST rate cuts were passed on to consumers. The authority held that increasing base prices instead of red...
Goods and Services Tax : GSTAT held that although profiteering of ₹1.70 crore was computed, the developer had passed on ₹2.02 crore to home-buyers. Wit...
Goods and Services Tax : The Tribunal accepted the DGAP report finding no extra ITC benefit after GST implementation and held that Section 171 was not viol...
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...
Goods and Services Tax : I have been further directed to request you to take all possible steps envisaged under the GST Laws to ensure that the legislative...
Goods and Services Tax : Field formations shall henceforth, also defend the cases on behalf of National Anti‑profiteering Authority (GST), New Delhi pend...
DGAP has submitted in its report that the rate of tax on the product Trousers (Denim Jeans Design 899) had remained the same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had also remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established.
Director General Anti-Profiteering Vs M/s Pulimoottill Silks (National Anti-Profiteering Authority) It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the Little Star Dhoti 406 (HSN 52081110) w.e.f. 01.07.2017, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, […]
Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (National Anti-Profiteering Authority) There was no reduction in the rate of tax on the (Jockey Shorts US 56 M ASSTD) w.e.f. 01.07.2017, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Hence, we do not find any merit […]
Sh. Kiran Chimirala & Director General Anti-Profiteering Vs. M/s. Jubilant Food Work Ltd. (National Anti-Profiteering Authority) The National Anti-Profiteering Authority (NAA) passed the order on an email complaint filed by a customer that Jubilant FoodWorks had not reduced the prices of ‘Dominos Stuffed Garlic Bread’ and ‘Medium Veg Pizza’ despite a cut in GST rate […]
Kerala State Screening Committee on Anti-profiteering Vs M/s. S. J Spices Ltd (NAA) It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the Black Pepper”(HSN code 09041140) w.e.f. 01.07.2017 and hence we find that there is no contravention of the anti-profiteering […]
Kerala State Screening Committee on Anti-profiteering Vs M/s. Sudarsans (National Anti-Profiteering Authority) DGAP has submitted in his report that the rate of tax on the product Brief (Jockey Brief IC125 M Black), remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, […]
Director General Anti-Profiteering Vs M/s Satya Enterprises (National Anti-Profiteering Authority) 1. The brief facts of the present case are that a reference was made by this Authority to the Director General Anti-Profiteering (DGAP), erstwhile Director General Safeguards, under rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 intimating that certain major manufacturers […]
Shri Surya Prakash Loonker Vs M/s Excel Rasayan Pvt. Ltd (NAA) it is clear that the Respondent has admittedly not passed on the benefit of tax reduction since the base prices of the above two products were increased to maintain the same selling prices which were existing before the reduction in the rate of tax. […]
The National Anti-Profiteering Authority (NAA) has been constituted under Section 171 of the Central Goods and Services Tax 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. Further, the following steps have been taken by the NAA to ensure that customers get the full benefit of tax cuts:
M/s Maruti Suzuki India Ltd. Vs Director General Anti-Profiteering Central Board of Indirect Tax (National Anti-Profiteering Authority) We have carefully considered the DGAP’s Report and the documents placed on record to examine whether there was any reduction in the rate of tax during the implementation of the GST and whether the benefit of reduction in […]
