{"id":76243,"date":"2026-07-29T14:38:00","date_gmt":"2026-07-29T14:38:00","guid":{"rendered":""},"modified":"2026-07-29T14:38:00","modified_gmt":"2026-07-29T14:38:00","slug":"additional-input-tax-credit-benefits-passed-beyond-the-required-level-prevented-a-profiteering-finding-for-pre-gst-homebuyers","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76243","title":{"rendered":"Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers."},"content":{"rendered":"<p>Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.<br \/>Case-Laws<br \/>GST<br \/>Additional input tax credit benefits in construction services must be passed to pre-GST homebuyers through commensurate price reductions under section 171(1) of the CGST Act. Applying the revised computation, including the pre-GST goods component, the determined benefit was quantified; however, documentary evidence accepted in the revised DGAP report showed that the supplier had passed on benefits exceeding that requirement to eligible homebuyers. The revised methodology therefore did not support a profiteering allegation because the full benefit had already been passed on in excess. The proceedings were disposed of with no contravention of section 171 established.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=102184\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Additional input tax credit benefits passed beyond the required level prevented a profiteering finding for pre-GST homebuyers.Case-LawsGSTAdditional input tax credit benefits in construction services must be passed to pre-GST homebuyers through commens&#8230;<\/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-76243","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76243","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=76243"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76243\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}