NAA: Refusal of Benefit of ITC to Buyers of Flats would Amount to Profiteering - (24 Dec 2019)
GOODS AND SERVICES TAX
National Anti-Profiteering Authority has ruled that if the Respondent has denied the benefit of ITC to the buyers, then provisions of Section 171 of the Central Goods and Services Tax Act, 2017 have been contravened by him as he has profiteered an amount and liable to be punished under this Act.
Tags : NAA ITC
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