TMI Blog2018 (12) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. - Case No. 26/2018 - - - Dated:- 27-12-2018 - SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER Present:- Ms. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1 Sh. Anwar Ali T. P. Additional Commissioner for the Applicant No. 2. ORDER 1. The present report dated 28.09.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n below:- Sr.No. Description of the product supplied Pre-GST (Invoice no. 160 dated 07.04.2017) Post-GST (Invoice No. JI/11842 dated 18.08.2017) Base Price after Discount (Rs.) Tax Rate Tax Amount (Rs.) Total Selling price (Rs.) Base Price after Discount (Rs.) GST Rate GST Amount (Rs.) Total Selling Price (Rs.) 1. King Supreme [F] 2.50 MTR LUNGI 210 NIL NIL 210.00 200.70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the Sl. No. 54 of Annexure-7 of the minutes of the meeting of the Kerala State Screening Committee, the rate of tax in the pre-GST period was shown as 2% w.r.t. the said invoice No. 160 dated 07.04.2017, however, it was clear from the said invoice itself that there was actually nil tax. Thus, the two aforementioned supporting invoices confirm that there was an increase in the rate of tax on the product Handloom Design-King Supreme Lungi from nil in the pre-GST era (there was no Excise Duty or VAT) to 5% in the post-GST era. Conclusively, the DGAP has submitted that as there was no reduction in the tax rate of the said product, the provisions of Section 171 of the CGST Act, 2017 were not contravened and the allegation of profiteering by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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