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2019 (2) TMI 297 - NAPA - GSTProfiteering - Shorts - benefit of reduction in the rate of tax at the time of implementation of the GST not passed on - contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017 - 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, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted - there is no merit in the application filed by the Applicants - application dismissed.
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