Home Case Index All Cases GST GST + NAPA GST - 2018 (12) TMI NAPA This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1001 - NAPA - GSTProfiteering - supply of "Eastern Meat Masala" - benefit of reduction in the rate of tax not passed - Section 171 of the CGST Act - Held 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 Central Goods and Services Tax Act, 2017 are not attracted. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not sustainable. The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the above Applicant and the same is accordingly dismissed - application dismissed.
|