{"id":77095,"date":"2026-10-24T11:04:31","date_gmt":"2026-10-24T11:04:31","guid":{"rendered":""},"modified":"2026-10-24T11:04:31","modified_gmt":"2026-10-24T11:04:31","slug":"anti-profiteering-obligations-reduced-post-gst-input-tax-credit-ratio-meant-no-additional-credit-benefit-requiring-price-reduction","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77095","title":{"rendered":"Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction."},"content":{"rendered":"<p>Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction.<br \/>Case-Laws<br \/>GST<br \/>Anti-profiteering obligations in construction services require a commensurate price reduction only where implementation of GST yields an additional input tax credit benefit. Recalculation based on actual savings against total procurement showed that the post-GST input tax credit ratio had declined rather than increased. No additional credit benefit accrued to the construction-service supplier, so purchasers were not entitled to a corresponding price reduction. The re-investigation report was accepted, and no contravention of the statutory anti-profiteering obligation was 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=105381\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Anti-profiteering obligations: reduced post-GST input tax credit ratio meant no additional credit benefit requiring price reduction.Case-LawsGSTAnti-profiteering obligations in construction services require a commensurate price reduction only where imp&#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-77095","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77095","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=77095"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77095\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}