https://www.taxtmi.com/caselaws?id=795941 Passing on input tax credit benefits to eligible pre-GST homebuyers satisfies the anti-profiteering requirement where the supplier reduces prices commensurately with the determined benefit. The revised computation, including the pre-GST goods component, determined an additional input tax credit benefit of 4.23% for 31 eligible homebuyers. Documentary credit notes showed that the supplier passed on an amount exceeding the calculated entitlement. Accordingly, no contravention of the anti-profiteering requirement under Section 171 of the Central Goods and Services Tax Act, 2017 was established. en-us Thu, 23 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795941 Passing on input tax credit benefits to eligible pre-GST homebuyers satisfies the anti-profiteering requirement where the supplier reduces prices commensurately with the determined benefit. The revised computation, including the pre-GST goods component, determined an additional input tax credit benefit of 4.23% for 31 eligible homebuyers. Documentary credit notes showed that the supplier passed on an amount exceeding the calculated entitlement. Accordingly, no contravention of the anti-profiteering requirement under Section 171 of the Central Goods and Services Tax Act, 2017 was established. Case-Laws GST Thu, 23 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795941