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GST Anti-Profiteering: The Methodology Conundrum
At the center of all controversy surrounding the NAA’s actions is the inconsistent methodology adopted for computing benefits.
02 May 2021, 12:44 PM IST ![NDTV Profit](/icons/feather-without-circle.svg)
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![Home and personal care items are displayed on a shelf at a store in Mumbai. (Photographer: Kuni Takahashi/Bloomberg)](https://media.assettype.com/bloombergquint%2F2021-04%2F42811e89-7042-4b0c-a78f-28d0bd079142%2F229470930.jpg?rect=0%2C0%2C3000%2C1688&auto=format%2Ccompress&w=200)
Home and personal care items are displayed on a shelf at a store in Mumbai. (Photographer: Kuni Takahashi/Bloomberg)
In the Goods and Services Tax regime, National Anti-profiteering Authority has an innocuous mandate – to ensure that businesses pass on the benefit of reduction in the rate of tax or input tax credit to consumers. Over three years down the GST lane, NAA, however, perhaps has single-handedly managed to contribute to a high number of litigations. Huge demands have been raised against business in almost every sector be it consumer goods...
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