https://www.taxtmi.com/caselaws?id=799968 Real-estate anti-profiteering calculations should measure incremental GST input tax credit actually availed at project level, determine total savings against project expenditure, and allocate a uniform benefit per square foot across the project area rather than compare credit with turnover or buyer collections. Unavailed pre-GST CENVAT credit on input services cannot notionally reduce post-GST benefits because it did not reduce the earlier tax incidence. GST collected on enhanced consideration forms part of the recoverable profiteered amount, and statutory interest applies. The resulting project-specific benefit must be passed to affected recipients. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799968 Real-estate anti-profiteering calculations should measure incremental GST input tax credit actually availed at project level, determine total savings against project expenditure, and allocate a uniform benefit per square foot across the project area rather than compare credit with turnover or buyer collections. Unavailed pre-GST CENVAT credit on input services cannot notionally reduce post-GST benefits because it did not reduce the earlier tax incidence. GST collected on enhanced consideration forms part of the recoverable profiteered amount, and statutory interest applies. The resulting project-specific benefit must be passed to affected recipients. Case-Laws GST Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799968