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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Profiteering - purchase of flat - whether there was any ...


Case Rules No Extra ITC Benefit for Flat Purchase u/s 171 of CGST Act 2017.

August 29, 2020

Case Laws     GST     NAPA

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

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