Section 171 of the CGST Act, 2017— Anti- Profiteering – The Applicant DGAP has reported that the project has been registered in post-GST era, booking and receipt of payments had taken place post introduction of GST, there was no pre-GST tax rate or input tax credit structure which could be compared with the post-GST tax rate and input tax credit. The provisions of Section 171(1) of the Act, 2017, relating to profiteering, would not be attracted. Further, the project "Aangan, Phase-III" was yet to be launched and had not been registered with RERA till date. The authority observed that instant case does not fall under the ambit of Anti-Profiteering provisions of Section 171.

Held that:- The Hon’ble Anti-Profiteering Authority dismissed the application being not maintainable.