The National Anti- Profiteering Authority ( NAA ) held that if the builders have denied the benefit of ITC to the buyers, then liable to be punished for profiteering in contravention of provisions of Section 171 of the CGST Act, 2017. The ruling was made by the bench comprising of members B.N Sharma, Chairman, J.C. […]
The post Builders Should Pass the Benefit of ITC to the Buyers: NAA [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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