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GST Charge on Post-CGST Act Lift Installation Deemed Valid; Applicant's Anti-Profiteering Claim Rejected.

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Full Text of the Document

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....Anti-Profiteering - in respect of the two invoices dated 27-07-2017 as the installation of the second lift had been completed after coming in to force of the CGST Act, 2017, he was liable to be charged GST at the rate which was prevalent on 27-07-2017 - There is no substance in the claim made by the Applicant.....