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    <title>2019 (5) TMI 1395 - NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The Respondent did not violate Section 171 of the CGST Act, 2017 as there was no increased benefit of Input Tax Credit to pass on and the correct reduced GST rate was applied for affordable housing projects. The project in question was launched post-GST implementation, with no pre-GST pricing for comparison. The Applicant withdrew the complaint, acknowledging the Respondent&#039;s compliance with GST regulations. The application was dismissed for lack of merit.</description>
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      <description>The Respondent did not violate Section 171 of the CGST Act, 2017 as there was no increased benefit of Input Tax Credit to pass on and the correct reduced GST rate was applied for affordable housing projects. The project in question was launched post-GST implementation, with no pre-GST pricing for comparison. The Applicant withdrew the complaint, acknowledging the Respondent&#039;s compliance with GST regulations. The application was dismissed for lack of merit.</description>
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