https://www.taxtmi.com/caselaws?id=441254 CCI examined anti-profiteering provisions under Section 171 of CGST Act, 2017 across multiple real estate projects. For Yoovilla Phase-I, occupancy certificate was issued in July 2016 during pre-GST period, making anti-profiteering provisions inapplicable. Project T-Villa had no sold units for comparison. Project SOHO lacked pre-GST sales data and CENVAT comparison basis. Project V2 Villa P-I commenced in March 2022 under mandatory 5% GST rate without ITC eligibility. CCI concluded none of the projects fell under anti-profiteering provisions and dropped proceedings against respondent under Rule 133(5) of CGST Rules, 2017. en-us Mon, 31 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441254 CCI examined anti-profiteering provisions under Section 171 of CGST Act, 2017 across multiple real estate projects. For Yoovilla Phase-I, occupancy certificate was issued in July 2016 during pre-GST period, making anti-profiteering provisions inapplicable. Project T-Villa had no sold units for comparison. Project SOHO lacked pre-GST sales data and CENVAT comparison basis. Project V2 Villa P-I commenced in March 2022 under mandatory 5% GST rate without ITC eligibility. CCI concluded none of the projects fell under anti-profiteering provisions and dropped proceedings against respondent under Rule 133(5) of CGST Rules, 2017. Case-Laws GST Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441254