The National Anti-Profiteering Authority ( NAA ) ruled that since the Respondent Company has neither been benefited from additional Input Tax Credit (ITC) nor has there been a reduction in the tax rate in the post-GST period, Section 171 of the CGST Act, 2017 is not applicable. The Bench consisting of Sh. B. N. Sharma, […]
The post GST: Section 171 not Applicable When No Reduction in Tax Rate or No Benefit from Additional ITC, says NAA [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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