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2019 (2) TMI 737 - THE NATIONAL ANTI-PROFITEERING AUTHORITYProfiteering - supply of Trousers - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of CGST Act, 2017 - Held that:- There was no reduction in the rate of tax on the above product w.e.f. 01.07.2017 and hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted - Also, there is no increase in the per unit base price (excluding tax) of the above product 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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