TMI Blog2018 (12) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the allegation of profiteering is not sustainable. 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 Applicant and the same is accordingly dismissed - application dismissed. - 19/2018 - - - Dated:- 17-12-2018 - Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member And Ms R. Bhagyadevi, Technical Member For the Applicant : Smt. A. Shainamol, Additional Commissioner, SGST, Kerala, Sh. Anwar Ali, Additional Commissioner ORDER 1 . The present report dated 19.09.2018, has been received from the Applicant No. 2 i.e. The Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sr. No. Description of the product Pre-CST Post-GST Difference in price(Rs.) Invoice No./Date Tax rate (VAT) Discounte d price excluding VAT (Rs) Invoice No./Date Tax rate (GST) Discounted price excluding GST (Rs) 1 . Eastern Meat Masaia (HSN Code 0910) Z171000232 dated 06/02/2017 50/0 238/- Z1711224125 dated 18/121/2017 5% 238/- 4. The DGAP after scrutiny of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on the product in question w.e.f. 01.07.2017? ll. Whether any benefit of reduction in the rate of tax was to be passed on? 7. Perusal of Section 171 of the CGST Act shows that it provides as under:- (1). Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. 8. 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. There is also no increase in the per unit base price (excluding tax) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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