{"id":74904,"date":"2026-01-30T09:53:11","date_gmt":"2026-01-30T04:23:11","guid":{"rendered":""},"modified":"2026-01-30T09:53:11","modified_gmt":"2026-01-30T04:23:11","slug":"profiteering-and-input-tax-credit-pass-through-in-real-estate-post-gst-itc-considered-and-no-profiteering-relief-granted-to-buyer","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74904","title":{"rendered":"Profiteering and input tax credit pass-through in real estate: post-GST ITC considered and no profiteering relief granted to buyer"},"content":{"rendered":"<p>Profiteering and input tax credit pass-through in real estate: post-GST ITC considered and no profiteering relief granted to buyer<br \/>Case-Laws<br \/>GST<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96464\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 (<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74904","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74904","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74904"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74904\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}