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2018 (12) TMI 1600 - NAPA - GSTProfiteering - supply of “Handloom Design-King Supreme Lungi” - benefit of reduction in the rate of tax at the time of implementation of GST w.e.f 01.07.2017 not passed on - contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017 - Held that:- It is apparent 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 Central Goods and Services Tax Act, 2017 are not attracted. 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 Applicant - application dismissed.
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