TMI BlogProfiteering - purchase of flat - whether there was any additional benefit of ITC with the introduction...Profiteering - purchase of flat - whether there was any additional benefit of ITC with the introduction of GST availed by the Respondent or not. - This case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017 as the Respondent had not availed benefit of additional ITC in the post-GST regime. - NAPA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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