Shanti Prime Publication Pvt. Ltd.
Rule 128, 129(6) of the CGST Rules, 2017 — Anti Profiteering — Under Rule 128 of the CGST Rules, 2017, Applicant No.1 moved an application before the Standing Committee alleging Profiteering by the respondent in respect of purchase of a Flat and charging 12% GST on 2/3rd of the agreement value and 12% GST on the additional charges on which there was no service tax prior to GST and benefit of ITC has not been passed on him after implementation of GST w.e.f. 01.7.2017.
— Sahil Mehta, Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Salarpuria Real Estate Pvt. Ltd.  12 TAXLOK.COM 047 (NAPA)