https://www.taxtmi.com/article/detailed?id=8029 Allegations of undue anti-profiteering in supply and installation of lifts were assessed by applying works-contract valuation rules and point-of-taxation principles. The supplier dispatched material pre-GST and completed installation post-GST; invoices issued after GST commencement were evaluated against transitional provisions that exclude tax for supplies on which tax was leviable under the previous regime and against the rule that advances determine point of taxation for services. The investigative report of the DGSG was accepted and no contravention of the anti-profiteering provision was established. en-us Fri, 15 Jun 2018 07:15:31 +0530 Fri, 15 Jun 2018 10:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8029 Allegations of undue anti-profiteering in supply and installation of lifts were assessed by applying works-contract valuation rules and point-of-taxation principles. The supplier dispatched material pre-GST and completed installation post-GST; invoices issued after GST commencement were evaluated against transitional provisions that exclude tax for supplies on which tax was leviable under the previous regime and against the rule that advances determine point of taxation for services. The investigative report of the DGSG was accepted and no contravention of the anti-profiteering provision was established. Articles Goods and Services Tax - GST Fri, 15 Jun 2018 07:15:31 +0530 https://www.taxtmi.com/article/detailed?id=8029