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Anti-Profiteering Under GST: Meaning, Authority and Issues

anti-profiteering-under-gst-regime

The GST law contains a unique provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India. That is the anti-profiteering measure would obligate businesses to pass on the cost benefit arising out of GST implementation to their customers. Meaning of Anti-Profiteering As the … Read moreAnti-Profiteering Under GST: Meaning, Authority and Issues