TMI Blog2018 (12) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... d remained the same and hence the allegation of profiteering is not established. 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 Applicants - application dismissed - Case No. 28/2018 - - - Dated:- 27-12-2018 - SH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER Smt. 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the table given below:- S.No. Product Pre-rate of GST revision (Before 15.11.2017) Post rate of GST revision (After 15.11.2017) Invoice No. date Tax Rate Base price per unit Excluding GST (Rs.) Invoice No. date Tax Rate Base price per unit Excluding GST (Rs.) 1. PA Ceiling Speaker BS 6083T SKN/17-18/1469 dated 30.10.2017 28% 625/- SKN/17-18/1761 dated 04.12.2017 18% 625/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was reduction in the rate of tax on the above products in question w.e.f. 15.11.2017? II. Whether any benefit of reduction in the rate of tax was to be passed on? 7. Perusal of Section 171 of the CGST Act 2017, shows that it reads as under:- (i) 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 while there was reduction in the rate of tax on the above products from 28% to 18% w.e.f. 15.11.2017, vide Notification no. 41/2017-central Tax (Rate) dated 14.1 1.2017, but the base prices (excluding tax) of both the above prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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