Volume 14 | Issue 5
Volume 14 | Issue 5
Volume 14 | Issue 5
Volume 14 | Issue 5
Volume 14 | Issue 5
The Goods and Services Tax (GST) system in India was introduced to unify the country's indirect taxation regime and bring transparency to the tax structure. To ensure that the benefits of GST are passed on to consumers and that businesses do not exploit the tax reform for undue profits, an anti-profiteering clause was incorporated in the GST law. This research paper examines the concept of the anti-profiteering clause in the Indian GST context and analyzes significant court cases related to its implementation. By exploring the court orders and their implications, the paper sheds light on the effectiveness and challenges of enforcing the anti-profiteering provisions in GST.