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Anti-profiteering provisions of GST shall not be triggered for taxes paid during pre-GST regime

June 11, 2019[2019] 106 106 (NAA)

GST: Where complaint of applicant that respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) was related to pre-GST period, anti-profiteering provisions contained in section 171(1) are not attracted

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