https://www.taxtmi.com/caselaws?id=382442 The case involved an analysis of whether there was a violation of Section 171 of the CGST Act, 2017 regarding passing on the benefit of tax rate reduction or Input Tax Credit (ITC) in the supply of construction services post-GST implementation. The Director General of Anti-Profiteering (DGAP) found that as the Respondent did not avail any ITC post-GST, there was no benefit to pass on. Since no violation was established, the question of determining the quantum of profiteering did not arise. The application against the Respondent was dismissed as the benefit of ITC was not applicable in this case. en-us Fri, 28 Jun 2019 00:00:00 +0530 Wed, 03 Jul 2019 08:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382442 The case involved an analysis of whether there was a violation of Section 171 of the CGST Act, 2017 regarding passing on the benefit of tax rate reduction or Input Tax Credit (ITC) in the supply of construction services post-GST implementation. The Director General of Anti-Profiteering (DGAP) found that as the Respondent did not avail any ITC post-GST, there was no benefit to pass on. Since no violation was established, the question of determining the quantum of profiteering did not arise. The application against the Respondent was dismissed as the benefit of ITC was not applicable in this case. Case-Laws GST Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382442