Profiteering - reduction in the rate of tax or benefit of ITC on ...

Case Laws GST

July 29, 2023

Profiteering - reduction in the rate of tax or benefit of ITC on the supply of construction service - The company was under CIRP proceedings and taken over by the successful resolution applicant - the CC has not been issued till date in respect of this project and it is still under execution. Hence M/s One Group Developers is apparently liable for passing on the benefit of ITC under the provisions of Section 171 of the CGST Act and Rules made there under as it is availing the benefit of ITC - CCI

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Profiteering - reduction in the rate of tax or benefit of ITC on ...

Case Laws GST

July 29, 2023

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