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GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Anti-profiteering - Failure to pass on the benefit of Input tax ...

Case Laws     GST

September 19, 2018

Anti-profiteering - Failure to pass on the benefit of Input tax credit - Construction service - assessee directed to reduce the price to be realized from the buyers of the flats in commensurate with the benefit of ITC received by him - Amount directed to be returned to the buyers with interest @18%

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