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2018 (12) TMI 1402 - NAPA - GSTProfiteering - supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress - benefit of reduction in the rate of tax not passed - Section 171 of CGST Act, 2017 - whether there is a case of reduction in the rate of tax and whether the provision of section 171 of CGST Act, 2017 are attracted in the case? - Held that:- It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017 and that the rate of tax on the said product has increased from 14.5% (2% CST + 12.5% Excise) to 28% and therefore the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017. Application dismissed.
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