https://www.taxtmi.com/caselaws?id=460098 The CCI examined a profiteering case under Section 171 of CGST Act, 2017 involving a construction service provider allegedly failing to pass on Input Tax Credit benefits to a flat purchaser through commensurate price reduction. The Commission found the matter required re-investigation and directed DGAP to submit a fresh investigation report under Rule 133(4) of CGST Rules, 2017. The re-investigation must examine whether the complainant received ITC benefits through settlement, GST rates on affordable housing flats, impact of cancelled units on profiteering calculations, and verification of ITC benefit pass-through to homebuyers. en-us Fri, 29 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460098 The CCI examined a profiteering case under Section 171 of CGST Act, 2017 involving a construction service provider allegedly failing to pass on Input Tax Credit benefits to a flat purchaser through commensurate price reduction. The Commission found the matter required re-investigation and directed DGAP to submit a fresh investigation report under Rule 133(4) of CGST Rules, 2017. The re-investigation must examine whether the complainant received ITC benefits through settlement, GST rates on affordable housing flats, impact of cancelled units on profiteering calculations, and verification of ITC benefit pass-through to homebuyers. Case-Laws GST Fri, 29 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460098