https://www.taxtmi.com/caselaws?id=799457 Section 171 of the CGST Act applies only where a GST-rate reduction or input tax credit creates an actual benefit that must be passed on through a commensurate price reduction. For a housing project commenced after GST implementation, no pre-GST sales or CENVAT-credit baseline existed for comparison. Alleged excess GST collection from affordable-apartment buyers, despite GST being deposited at the applicable rate and a lower amount being charged, does not represent a benefit from a rate reduction or input tax credit. It is therefore outside the anti-profiteering computation, and the quantified profiteering amount is unsustainable. en-us Sat, 19 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799457 Section 171 of the CGST Act applies only where a GST-rate reduction or input tax credit creates an actual benefit that must be passed on through a commensurate price reduction. For a housing project commenced after GST implementation, no pre-GST sales or CENVAT-credit baseline existed for comparison. Alleged excess GST collection from affordable-apartment buyers, despite GST being deposited at the applicable rate and a lower amount being charged, does not represent a benefit from a rate reduction or input tax credit. It is therefore outside the anti-profiteering computation, and the quantified profiteering amount is unsustainable. Case-Laws GST Sat, 19 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799457