NAA : Dismisses profiteering allegation against supplier of ‘affordable housing project’

National Anti-Profiteering Authority (NAA) dismisses application alleging profiteering u/s 171 of CGST Act 2017, by Respondent while noting that reduced 8% GST as notified vide Notification No. 1/2018-Central Tax (Rate) was duly charged in respect of housing projects constructed and developed under Affordable Housing Scheme, post January 25, 2018; Perusing the payment schedule, opines that project was launched only post GST implementation and as there was no comparative pre G...