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Landmark Rulings

Anti-profiteering Authority — GST

102 rulings

  1. Anti-profiteering Authority · 06 Mar 2019
    NAA - Benefit of rate reduction was passed on therefore, provision of Sec 171 of CGST Act, 2017 were not contravened.

    Kerala State Screening Committee on Anti Profiteering vs. Velbon Vitrified Tiles Pvt. Ltd

    (2019) TaxCorp(IDT) 2494 (NAA)

  2. Anti-profiteering Authority · 05 Mar 2019
    NAA - Builder has denied the benefit of ITC to the buyers of the flats being constructed. Upholds profiteering.

    Director General Anti Profiteering vs. S3 Infra Realty Pvt. Ltd.

    (2019) TaxCorp(IDT) 2491 (NAA)

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