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Profiteering not attracted where there is no reduction in tax rate on construction services post-GST implementation

July 4, 2019[2019] 107 taxmann.com 88 (NAA)
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GST : Where applicant alleged that respondent had resorted profiteering in respect of supply of construction services related to purchase of flats, since applicant was allotted said flat after coming into force of GST and respondent through his sworn affidavit had also claimed that he had not availed benefit of ITC during pre-GST period and he had availed same on 28-7-2017 and, thus, there had been no additional benefit of ITC to respondent no comparison could be made between ITC which was available to respondent before 1-7-2017 and thus, provisions of section 171 were not attracted

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