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2019 (5) TMI 358 - NATIONAL ANTI-PROFITEERING AUTHORITYProfiteering - Courier Service - benefit of reduction in the rate of tax not passed on - violation of the provisions of Section 171 of the CGST Act, 2017 or not - quantum of profiteering. HELD THAT:- There was no reduction in the rate of tax on supply of “Courier Service” after the implementation of GST, instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime. The fact that the Respondent had increased his base price for providing courier service from ₹ 69.5/- to ₹ 80/- has no relevance in view of the fact that there has been no reduction in the rate of tax nor increased benefit on account of Input Tax Credit was available and hence the provisions of Section 171 of CGST Act, 2017 can not be invoked in this case. it is clear that there is no case of contravention of the provisions of Section 171 of the CGST Act, 2017 and hence we find no merit in the application filed by the above Applicant . Application dismissed.
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