Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in the tax rate in the post-GST period and therefore it did not qualify to be a case of profiteering - the instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017. - NAPA
Profiteering - Construction of flats / property - The DGAP has reported that the Respondent had neither benefited from additional ITC nor had there been a reduction in the tax rate in the post-GST period and therefore it did not qualify to be a case of profiteering - the instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171 of the CGST Act, 2017. - NAPA
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