Where, on applying the Reckitt Benckiser methodology of comparing credit availed to purchase value for the entire real estate project, the post-GST ratio declined from 6.81% to 3.34%, no benefit of input tax credit accrued and no contravention of Section 171 of the CGST Act was made out – Director General of Anti-Profiteering (DGAP) Vs. IJM Raintree Park Pvt. Ltd. and Ors. – GSTAT Principal Bench

 

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