From the Anti -profiteering provisions, how can buyers of under-construction flats be benefited?

Section 171 can be invoked by a builder to increase the installment amount for an under-construction flat, complex, etc. on the pretext that 12% GST is leviable, as opposed to the lower rates of the indirect tax system. Pre-GST, Central Excise Duty was charged at 12.5% on most construction materials. Additionally, construction material was subject to VAT at 12.5% to 14.5% depending on the State. Construction material was also subjected entry tax. For Service Tax liability, the input tax credit for the above taxes was not admissible. This led to cascading input taxes on flats and a higher effective tax incidence. The GST regime permits full input credit to offset the headline rate of 12.5%, thus reducing the effective tax incidence.