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2019 (3) TMI 370 - NAPA - GSTProfiteering - Ceramic Vitrified Tiles - benefit in the reduction of rate of tax not passed on - contravention of Section 171 (1) of the CGST Act, 2017 - N/N. 41/2017-Central Tax (Rate) dated 14.11.2017 - Held that:- It is clear that the base price of the product per box was ₹ 232.50 prior to 15.11.2017 and had remained the same even after GST rate reduction w.e.f. 15.11.2017. Therefore, the benefit of rate reduction appears to have been passed on. This Authority agrees with the DGAP's Report dated 28.09.2018 and accordingly, holds that the allegation of profiteering is not sustainable. The provisions of Section 171 of the CGST Act, 2017, have not been contravened and there is no merit in the application forwarded by the Applicant No. 1 - application dismissed.
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