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2019 (6) TMI 548

..... evelopment Charges) - benefit of reduction in the tax rate or additional input tax credit had not been passed - HELD THAT:- The complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of the GST w.e.f 01.07.2017, anti-p .....

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..... le 128 of the Central Goods and Service Tax (CGST) Rules, 2017 against the Respondent alleging that the Respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) 2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 27.12.2018 for detailed investigations u .....

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..... ST w.e.f. 01.07.2017. 5. The DGAP has concluded in his reporting that as the project was completed in the pre-GST period, no benefit of reduction in the tax rate or additional input tax credit was required to be passed on and hence, the case did not attract the provisions of Section 171 (1) of the Central Goods and Service Tax, 2017. 6. The above Report was considered by the Authority in its sitti .....

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..... attracted in this case or not. 8. Perusal of Section 171 of the CGST Act shows that it provides as under:- (1). Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. 9. It is clear to us from the perusal of the facts of the case and the evidence on record that the complaint .....

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