https://www.taxtmi.com/caselaws?id=359266 The respondent correctly passed on the benefit of the reduced tax rate to the applicant by reducing the car price. The applicant's claim regarding the input tax credit benefit was found to be invalid as the respondent had already passed on the necessary benefit. The Authority concluded that the respondent did not contravene Section 171 of the CGST Act, 2017, and dismissed the application, finding no merit in the applicant's claims. en-us Tue, 27 Mar 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359266 The respondent correctly passed on the benefit of the reduced tax rate to the applicant by reducing the car price. The applicant's claim regarding the input tax credit benefit was found to be invalid as the respondent had already passed on the necessary benefit. The Authority concluded that the respondent did not contravene Section 171 of the CGST Act, 2017, and dismissed the application, finding no merit in the applicant's claims. Case-Laws GST Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359266