Profiteering - construction service - This benefit was required ...

Construction service provider breached Section 171, CGST 2017, by withholding 5.86% ITC benefit from 17 recipients over 21 months.

August 12, 2022

Case Laws GST NAPA

Profiteering - construction service - This benefit was required to be passed on to the recipients. Thus. Section 171 of the CGST, 2017 has been contravened by the Respondent, inasmuch as the additional benefit of ITC @5.86% of the base price received by the Respondent during the period 01.07.2017 to 31.03.2019, was required to be passed on by the Respondent to 17 recipients - NAPA

View Source

← Previous Next →

Profiteering - construction service - This benefit was required ...

Construction service provider breached Section 171, CGST 2017, by withholding 5.86% ITC benefit from 17 recipients over 21 months.

August 12, 2022

Case Laws GST NAPA

You may also like:

Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...

Whether the society can claim ITC on repairs both major as well as minor? - The supply of goods and services supplied for construction work of an immovable nature can be...

The case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the...

Input tax credit of - rent-a-cab services - GST paid under Reverse Charge Mechanism - hiring of buses for transportation of employees - inward supply - applicability of...

Levy of GST - providing educational related services - on gone through the section 13 of the agreement, we find that there is no establishment of term 'employment'....

The Authority for Advance Ruling determined that the applicant qualifies as an Electronic Commerce Operator (ECO) as per the definitions provided. The applicant owns and...

Levy of GST - sale of plot of land - farmer having a vacant land outside the municipal area of town - The transaction/activity of the appellant is not covered under...

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for...

Reversal of Input tax credit - inputs consumed in expired Cakes & Pastries - The Non-obstante clause of Section 17(5)( h) of CGST Act, 2017 overrides the operation of...

Classification - E-Commerce Operator or not - intends to own, develop an electronic/digital platform for booking of cabs - Appellant is liable to be registered in view...

ECOs liable for tax under Sec 9(5) of WBGST Act are not required to reverse input tax credit on inputs and input services proportionately for specified services supplied...

Amendment to Central Goods and Services Tax (CGST) Act, 2017 introduced sub-section (5) in Section 16 regarding input tax credit. Petitioner submitted invoice/debit note...

The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls...

The imposition of a time limit for availing Input Tax Credit (ITC) is violative of Articles 14, 19(1)(g), and 300A of the Constitution of India. The insertion of...

Quick Updates: