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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 an application was filed by applicant against respondent alleging that respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges), since complaint of applicant was related to pre-GST period and specific charges on basis of which said complaint arose pertained to VAT, EDC and IDC, anti-profiteering provisions contained in section 171(1) are not attracted

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