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 1404 - NAPA - GSTProfiteering - supply of Readymade Garments - benefit of reduction in the rate of tax not passed on - Section 171 of Central Goods and Service Tax Act, 2017 - Held that:- here was no reduction in the rate of tax on the above products w.e.f. 01.07.2017, 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 products and therefore the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017. There is no merit in the application - application dismissed.
|