https://www.taxtmi.com/caselaws?id=796617 Implementation of GST did not confer an additional input tax credit benefit for the relevant real-estate project. Verification of eligible pre-GST credit, post-GST input tax credit, transitional credit, purchase values and reversals attributable to exempt supplies showed that the eligible-credit-to-purchase-value ratio decreased from 10.44% before GST to 10.08% after GST. On that basis, the investigation report found no additional credit capable of requiring a commensurate reduction in homebuyer prices under the anti-profiteering provisions. No anti-profiteering contravention or amount payable to homebuyers was established. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796617 Implementation of GST did not confer an additional input tax credit benefit for the relevant real-estate project. Verification of eligible pre-GST credit, post-GST input tax credit, transitional credit, purchase values and reversals attributable to exempt supplies showed that the eligible-credit-to-purchase-value ratio decreased from 10.44% before GST to 10.08% after GST. On that basis, the investigation report found no additional credit capable of requiring a commensurate reduction in homebuyer prices under the anti-profiteering provisions. No anti-profiteering contravention or amount payable to homebuyers was established. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796617