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2018 (12) TMI 1602 - NAPA - GSTProfiteering - PA Ceiling Speaker BS- 6083T - benefit of reduction in the rate of tax not passed - contravention of the provisions of Section 171 of the CGST Act, 2017 - Held that:- It is apparent from the perusal of the facts of the case that while there was reduction in the rate of tax on the above products from 28% to 18% w.e.f. 15.11.2017, vide Notification no. 41/2017-central Tax (Rate) dated 14.1 1.2017, but the base prices (excluding tax) of both the above products had remained the same and hence the allegation of profiteering is not established. 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 Applicants - application dismissed
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