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National Anti-Profiteering Authority finds no GST profiteering in flat purchase; Section 171 CGST Act, 2017 not triggered.
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....Profiteering - purchase of a Flat - since there was no reduction in the rate of tax nor there was increased additional benefit on account of ETC. Hence, the provisions of Section 171 of CGST Act, 2017 are not liable to be invoked in this case - case does not fall under the ambit of Anti-Profiteering provisions - NAPA....