https://www.taxtmi.com/caselaws?id=426847 NAPA ruled that anti-profiteering provisions under Section 171(1) of CGST Act, 2017 were not applicable to a construction project. The Authority found that all relevant events for the project occurred during GST regime with no pre-GST CENVAT/ITC availment, demands raised, or advances received. Since there was no pre-GST tax structure to compare with post-GST rates, no violation occurred for the period July 2017 to November 2020. en-us Fri, 05 Aug 2022 00:00:00 +0530 Fri, 04 Apr 2025 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426847 NAPA ruled that anti-profiteering provisions under Section 171(1) of CGST Act, 2017 were not applicable to a construction project. The Authority found that all relevant events for the project occurred during GST regime with no pre-GST CENVAT/ITC availment, demands raised, or advances received. Since there was no pre-GST tax structure to compare with post-GST rates, no violation occurred for the period July 2017 to November 2020. Case-Laws GST Fri, 05 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426847