https://www.taxtmi.com/caselaws?id=422581 NAPA held that respondent construction service provider contravened Section 171 of CGST Act by failing to pass on ITC benefits to buyers. Authority found ITC percentage increased from 1.02% (pre-GST) to 1.84% (post-GST), creating additional benefit of 0.82% of turnover. Respondent profiteered Rs.3,87,94,493 during July 2017-April 2020 investigation period. NAPA ordered respondent to reduce flat prices commensurate with ITC benefit received under Rule 133(3)(a) of CGST Rules 2017. en-us Thu, 12 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422581 NAPA held that respondent construction service provider contravened Section 171 of CGST Act by failing to pass on ITC benefits to buyers. Authority found ITC percentage increased from 1.02% (pre-GST) to 1.84% (post-GST), creating additional benefit of 0.82% of turnover. Respondent profiteered Rs.3,87,94,493 during July 2017-April 2020 investigation period. NAPA ordered respondent to reduce flat prices commensurate with ITC benefit received under Rule 133(3)(a) of CGST Rules 2017. Case-Laws GST Thu, 12 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422581