https://www.taxtmi.com/caselaws?id=424323 NAPA dismissed applications alleging profiteering against a construction service provider under Section 171 of CGST Act. The Authority found that the housing project commenced entirely in the post-GST era (after 01.07.2017), with allotment, agreements, and construction activities occurring after GST implementation. Since there was no pre-GST period for comparison, the respondent received no additional input tax credit benefit that required passing on to buyers through reduced prices. The Authority concluded no contravention occurred as there was no basis to compare ITC availability before and after GST implementation, making price recalibration unnecessary. en-us Wed, 22 Jun 2022 00:00:00 +0530 Sat, 04 Apr 2026 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424323 NAPA dismissed applications alleging profiteering against a construction service provider under Section 171 of CGST Act. The Authority found that the housing project commenced entirely in the post-GST era (after 01.07.2017), with allotment, agreements, and construction activities occurring after GST implementation. Since there was no pre-GST period for comparison, the respondent received no additional input tax credit benefit that required passing on to buyers through reduced prices. The Authority concluded no contravention occurred as there was no basis to compare ITC availability before and after GST implementation, making price recalibration unnecessary. Case-Laws GST Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424323