https://www.taxtmi.com/caselaws?id=422521 NAPA dismissed applications alleging builder failed to pass on input tax credit benefits to flat purchasers under Section 171(1) CGST Act, 2017. Authority held no additional ITC benefit existed as project commenced after GST implementation on 01.07.2017, making comparison with pre-GST ITC unavailable. Since no basis existed for comparing ITC before and after GST, builder not required to reduce flat prices. Applications found without merit and dismissed. en-us Mon, 09 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422521 NAPA dismissed applications alleging builder failed to pass on input tax credit benefits to flat purchasers under Section 171(1) CGST Act, 2017. Authority held no additional ITC benefit existed as project commenced after GST implementation on 01.07.2017, making comparison with pre-GST ITC unavailable. Since no basis existed for comparing ITC before and after GST, builder not required to reduce flat prices. Applications found without merit and dismissed. Case-Laws GST Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422521