Profiteering and input tax credit pass-through in real estate: post-GST ITC considered and no profiteering relief granted to buyer

Profiteering and input tax credit pass-through in real estate: post-GST ITC considered and no profiteering relief granted to buyerCase-LawsGSTThe article addresses profiteering and computation of profiteering focusing on pass-through of input tax credit (

Profiteering and input tax credit pass-through in real estate: post-GST ITC considered and no profiteering relief granted to buyer
Case-Laws
GST
The article addresses profiteering and computation of profiteering focusing on pass-through of input tax credit (ITC) where the flat was booked post-GST. Applying judicial guidance, the DGAP examined ITC availed and pre- and post-GST purchase values and concluded no contravention of section 171 of the Central Goods and Services Act, 2017, becau

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