Constitutional Validity of Anti-profiteering Provisions in GST

On 29th January, 2024, the Delhi High Court upheld the constitutional validity of anti-profiteering provisions in the Goods and Services Tax (GST).

Anti-profiteering Provisions under GST

  • Any reduction in the GST rate or benefit of input tax credit should be passed on to the end consumer and not retained by the business. This is the basis of the anti-profiteering provisions under GST.
  • Under anti-profiteering provisions, it’s illegal for a business to not pass on the benefits of the GST rate benefits to the end consumer, and thereby indulging in illegal profiteering.
  • The Anti-Profiteering Rules, 2017 (defined under Section 171 of the Central ....
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