https://www.taxtmi.com/caselaws?id=797419 Anti-profiteering in real-estate projects must be computed through a project-specific methodology rather than by comparing pre-GST and post-GST input-tax-credit-to-turnover ratios. That ratio-based approach is unsuitable because construction expenditure, input-tax-credit accrual and buyer collections vary across a project's lifecycle. The required method calculates total GST-related savings for each project and allocates them according to total project area, ensuring purchasers of equivalent areas receive equivalent benefits. Impugned anti-profiteering determinations require fresh evaluation using this methodology. en-us Wed, 19 Aug 2026 00:00:00 +0530 Fri, 21 Aug 2026 08:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797419 Anti-profiteering in real-estate projects must be computed through a project-specific methodology rather than by comparing pre-GST and post-GST input-tax-credit-to-turnover ratios. That ratio-based approach is unsuitable because construction expenditure, input-tax-credit accrual and buyer collections vary across a project's lifecycle. The required method calculates total GST-related savings for each project and allocates them according to total project area, ensuring purchasers of equivalent areas receive equivalent benefits. Impugned anti-profiteering determinations require fresh evaluation using this methodology. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797419