Profiteering - construction of project - benefit of ITC not ...

GST

August 26, 2022

Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the Respondent had not availed any CENVAT/ITC, related to ‘EPIC’ project, in pre-GST regime - there was no pre-GST tax rate or ITC structure which could be compared with the post-GST tax rate and ITC structure and therefore, the provisions of Section 171 (1) of the CGST Act, 2017 were not applicable against the Respondent’s project “Epic” - NAPA

View Source

← Previous Next →

Profiteering - construction of project - benefit of ITC not ...

GST

August 26, 2022

You may also like:

Profiteering - purchased a flat in the Respondent's project - allegation is that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of...

Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction...

Profiteering - construction service supplied by the Respondent - post-GST, the Respondent has been benefited from additional ITC to the tune of 8.18% [11.74% (-) 3.56%]...

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...

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...

Profiteering - purchase of flats - it is alleged that the Respondent had not passed on the commensurate benefit of ITC to him - post-GST, the Respondent has been...

Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply - Circular

Profiteering - Construction services - allegation is that the benefit of ITC not passed to customers/flat buyers/recipients, by way of commensurate reduction in the...

Profiteering - sale of Flat - allegation that the benefit of input tax credit not passed on - contravention of section 171 of CGST Act - This Authority under Rule 133...

Profiteering - purchase of a flat in the Respondent’s project “Vedantam” - allegation that the Respondent had not passed on the benefit of Input Tax Credit which had...

Quick Updates: