9911796707
TMI Blog2018 (12) TMI 1600X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 inve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Respondent, one dated 07.04.2017 (Pre-GST) and the other dated 18.08.2017 (Post-CST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017 3. The DGAP has stated in his Report dated 28.09.2018 that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.69 3. Excellent Delux [F] 2.00 MTR W.O.B. Lungi 183 NIL NIL 183.00 170.10 5% 8.51 178.61 4. Economy [F] 2.00 MTR Lungies 133 NIL NIL 133.00 125.10 5% 6.26 131.36 5. Mourya [F] 2.00 MTR Printed Lungies 118 NIL NIL 118.00 110.70 5% 5.54 116.24 Total Tax Pre-GST (%) NIL Total Tax Post-GST (%) 5% 4. The DGAP after scrutiny of the above two in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the Respondent was not established. 5. The above report was considered by the Authority in its meeting held on 03.10.2018 and it was decided that as there was no privat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecipient 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. 9. Based on the above facts it is clear that the Respondent has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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