https://www.taxtmi.com/caselaws?id=423685 A real estate project completed before GST was held outside the anti-profiteering mechanism because the completion certificate dated 31.03.2016 was accepted as valid and the construction activity was treated as pre-GST. No credible material showed any additional input tax credit arising for the construction service after GST commenced; the credits relied on were linked to repair and maintenance activity, not the project in question. As the statutory condition of a post-tax benefit requiring commensurate price reduction was not met, section 171(1) of the CGST Act, 2017 was not attracted and no profiteering was established. en-us Mon, 06 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423685 A real estate project completed before GST was held outside the anti-profiteering mechanism because the completion certificate dated 31.03.2016 was accepted as valid and the construction activity was treated as pre-GST. No credible material showed any additional input tax credit arising for the construction service after GST commenced; the credits relied on were linked to repair and maintenance activity, not the project in question. As the statutory condition of a post-tax benefit requiring commensurate price reduction was not met, section 171(1) of the CGST Act, 2017 was not attracted and no profiteering was established. Case-Laws GST Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423685