https://www.taxtmi.com/article/detailed?id=8723 Anti-profiteering requires either a reduction in tax rate or an increased input tax credit benefit that must be passed on. If a project and all related transactions commenced after GST implementation, no pre-GST tax rate or ITC baseline exists for comparison; absent a demonstrable post-GST benefit to the supplier, the anti-profiteering obligation does not arise and a profiteering complaint is not maintainable. en-us Tue, 17 Sep 2019 07:30:23 +0530 Tue, 17 Sep 2019 07:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8723 Anti-profiteering requires either a reduction in tax rate or an increased input tax credit benefit that must be passed on. If a project and all related transactions commenced after GST implementation, no pre-GST tax rate or ITC baseline exists for comparison; absent a demonstrable post-GST benefit to the supplier, the anti-profiteering obligation does not arise and a profiteering complaint is not maintainable. Articles Goods and Services Tax - GST Tue, 17 Sep 2019 07:30:23 +0530 https://www.taxtmi.com/article/detailed?id=8723