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GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Profiteering - purchase of two flats in Project River View ...

Case Laws     GST

May 20, 2022

Profiteering - purchase of two flats in Project River View Heights - Since the said Phase-I was not in existence in the GST period and the said Phase-III was yet to be started/registered as on 27.08.2020 hence, the Anti-Profiteering provisions under Section 171 of the CGST Act 2017 are not applicable on the said Phase-I and Phase-III of "River View Heights" of the Respondent. - NAPA

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