https://www.taxtmi.com/caselaws?id=441256 The CCI determined that a real estate developer executing the SKA Green Arch project under single GST registration was not liable to pass on ITC benefits from other projects to buyers under Section 171(1) of CGST Act, 2017. The Commission found the respondent operated only the SKA Green Arch project (executed in two phases with four towers) under the specific GSTIN, with no other projects being developed. Since profiteering amount of Rs. 4,75,87,468 had already been determined for this project by NAA, and no other projects existed under the same registration, the anti-profiteering provisions were inapplicable. Proceedings under Rule 133(5) of CGST Rules, 2017 were consequently dropped. en-us Mon, 31 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441256 The CCI determined that a real estate developer executing the SKA Green Arch project under single GST registration was not liable to pass on ITC benefits from other projects to buyers under Section 171(1) of CGST Act, 2017. The Commission found the respondent operated only the SKA Green Arch project (executed in two phases with four towers) under the specific GSTIN, with no other projects being developed. Since profiteering amount of Rs. 4,75,87,468 had already been determined for this project by NAA, and no other projects existed under the same registration, the anti-profiteering provisions were inapplicable. Proceedings under Rule 133(5) of CGST Rules, 2017 were consequently dropped. Case-Laws GST Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441256