Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Profiteering - purchase of a Flat - since there was no reduction ...

GST

September 6, 2022

Profiteering - purchase of a Flat - since there was no reduction in the rate of tax nor there was increased additional benefit on account of ETC. Hence, the provisions of Section 171 of CGST Act, 2017 are not liable to be invoked in this case - case does not fall under the ambit of Anti-Profiteering provisions - NAPA

View Source

 


 

You may also like:

  1. Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

  2. Profiteering - supply of “Snacks” - benefit of reduction in the rate of tax not passed on - Profiteering proceedings are only concerned with ascertaining whether the...

  3. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

  4. Profiteering - purchase of Stayfree Sanitary Napkins - allegation is that reduction in the rate of Input Tax Credit has not been passed y commensurate reduction of the...

  5. Profiteering - base prices of 1383 goods had been increased by the Respondents after the rate of tax was reduced - allegation that the Respondents had not passed on the...

  6. Profiteering - purchase of Flat no. A-802 in Respondent’s project “Azea Botanica” - allegation that benefit of reduction in the rate of GST not passed on - contravention...

  7. Profiteering - supply of purchase of Flat - it is established that there had been no additional benefit of ITC to the Respondent and hence he was not required to pass on...

  8. Profiteering - purchase of Duplex Row House - it is alleged that the Respondent had not passed on the benefit of ITC although he had charged GST @12% w.e.f. 01.07.2017...

  9. Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of...

  10. Profiteering - Respondent had increased the price of the flat after the introduction of GST - benefit of Input Tax Credit (ITC) not passed on - the Respondent has...

  11. Profiteering - purchase of Flats - it is alleged that Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by way of commensurate reduction in the...

  12. Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 -...

  13. Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in...

  14. Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate...

  15. Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence...

 

Quick Updates:Latest Updates