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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Profiteering - sales prices of the products to all franchises, ...

Case Laws     GST

August 2, 2023

Profiteering - sales prices of the products to all franchises, disproportionate to the loss of ITC or not - Since, there had been no reduction in the rate of tax in respect of the services i.e. Royalty Service and Advertisement Services provided by the Respondent, the provisions of Section 171 of the Act were not applicable with respect to these services - CCI

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