Profiteering Case: Respondent Must Pass on 11.97% Post-GST Benefit to Customers Under PMAY Housing Scheme.

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....Profiteering - supply of construction service related to the purchase of a house under the Pradhan Mantri Aawas Yojna (PMAY) - post-GST, the Respondent has been benefited from additional ITC to the tune of 11.97% (11.97%-0%) of his turnover and the same was required to be passed on by him to the Applicant No. 1 and the other recipients. - NAPA....