Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that since the project itself was launched after implementation of GST, there was no reduction in rate of tax or benefit of additional ITC after their registration in May, 2019. Hence there was no profiteering and no violation of Section 171 of the Act. The authority found no grounds in the case records to differ from the Report of the DGAP.

Held that:- The Hon’ble Anti-Profiteering Authority held that the instant case does not fall under the ambit of the Anti-Profiteering provisions of Section 171 of the Act.