New Delhi: The anti-profiteering authority has found Delhi-based Puri Constructions guilty of not passing GST rate cut benefit, and asked it to refund Rs 15.90 lakh, to 92 home buyers. The order was passed by the National Anti Profiteering Authority (NAA) based on a complaint filed by a buyer of a flat in ‘Anand Vilas Project’ of Puri Construction in Faridabad, Haryana. The applicant had booked the flat on May 9, 2017, and complained that the benefit of lower taxes following roll out of goods and services tax (GST) from July 1, 2017, was not passed on by way of reduction in prices. Also Read – Odd-Even: CM seeks transport dept’s views on exemption to women, two wheelers, CNG vehicles The effective pre-GST tax incidence on under-construction housing property was 15-18 per cent, which was reduced to 12 per cent with input tax credit (ITC) post GST roll out. Later, the applicant wanted to withdraw his application saying that he was satisfied with the explanation provided by the builder, the Directorate General of Anti-Profiteering (DGAP) disallowed the applicant saying there was no such provision under the GST law.