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2019 (11) TMI 468 - NAPA - GSTAnti-profiteering - supply of the book titled “Ragas in Hindustani Music: Conceptual Aspects (without cassette)” - benefit of reduction in the GST rate not passed on - violation of provisions of Section 171 of the CGST Act, 2017 - quantum of profiteering - HELD THAT:- The allegation that the Respondent had not passed on the benefit of reduction in the tax rate is not sustainable - Accordingly, the application filed by the Applicant requesting action against the Respondent for alleged violation of the provisions of the Section 171 of the CGST Act is not maintainable. Application dismissed.
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