Anti profiteering under GST may be limited to intra GST rate reductions, constraining pre GST versus post GST comparisons.
Anti profiteering requires passing reductions in tax rates or input tax credit benefits to recipients by commensurate price reductions, but the provision's placement and reference to "supply"-a concept effective only under GST-suggests it may apply solely to intra GST rate reductions and not to comparisons between pre GST and post GST tax regimes, creating an interpretational issue likely to be litigated. (AI Summary)

Employer-employee relationship under GST should not be location-limited, ruling risks recharacterising employee services and tax treatment.
The AAR ruled that the employer-employee relationship exists only between the corporate office and its employees, excluding other offices, so services by corporate employees benefiting other units may be treated as supplies under GST. The commenter contends labour statutes treat the employer as a single legal entity and employment as entity-wide, argues GST should not displace this characterisation, and maintains that employee-provided services to related offices should be exempt as in the course of employment, warning that treating such services as supplies would alter income-tax and withholding consequences and thus calls for reconsideration. (AI Summary)

Sale vs service classification creates state VAT allocation disputes and jurisdictional challenges; GST would allocate tax to the consumption state
The note explains that classifying e commerce transactions as sale or service drives State VAT allocation, VAT credit eligibility, and exposure to demands for full VAT in purchaser States where a C Form is absent. State amendments to VAT laws and resultant jurisdictional disputes over stock transfers compound administrative and penalty risks. The author suggests that GST, by assigning tax to the State of consumption under a destination principle, would resolve many allocation and jurisdictional issues while redistributing revenue among States. (AI Summary)