Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the allegation of profiteering by way of not passing on the benefit of reduction in the rate of tax or the benefit of ITC did not stand confirmed against the Respondent and therefore, provisions of Section 171(1) of the Act was not applicable. The authority observed that there was no pre-GST tax rate or ITC structure which could be compared with the post-GST tax rate and ITC structure and therefore, the provisions of Section 171 (1) were not applicable against the Respondent’s project.

Held that:- The Hon’ble Anti-Profiteering Authority concurred with the findings of the DGAP.