Friday, 04 September, 2026

Tag: Section 171 CGST Act


GSTAT _ GST Appellate Tribunal

April 2, 2026 : The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, has ruled that homebuyers are not entitled to any input tax credit (ITC) benefit where the entire real estate transaction from booking to construction and payment Read more…


GSTAT _ GST Appellate Tribunal

April 2, 2026 : The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, has held that no input tax credit (ITC) benefit is required to be passed on to homebuyers where the entire real estate project right Read more…


GSTAT _ GST Appellate Tribunal

April 2, 2026 : The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, has directed Ahmedabad East Infrastructure LLP to refund ₹1.20 crore to homebuyers along with interest at 18% per annum, holding that the developer violated Read more…


GSTAT _ GST Appellate Tribunal

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, has held that Samridhi Realty Pvt. Ltd. did not indulge in profiteering under Section 171 of the Central Goods and Services Tax Act, 2017, as it had already Read more…