TMI Blog2019 (2) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Goods and Service Tax Act, 2017 - Held that:- There was no reduction in the rate of tax on the above product w.e.f. 01.07.2017, and hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted - there is no merit in the application filed by the above Applicants - application dismissed. - 05/2019 - - - Dated:- 31-1-2019 - Sh. B. N. Sharma, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k), by not passing on the benefit of reduction in the rate of tax at the time of implementation of the GST w.e.f. 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017. In this regard, the Kerala State Screening Committee has relied on two invoices issued by the Respondent, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in the table below:- Table S.No. Description of the Product Pre-GST Post-GST Base Price (Rs.) Tax Rate (VAT) Tax Amount (Rs.) Total Selling Price (Rs.) Base Price (Rs.) Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 13.11.2018 and it was decided that since there was no complainant/other applicant in this case, the Kerala Screening Committee be asked to appear before the Authority. Kerala Screening Committee was given three opportunities to plead the case on 28.11.2018, 08.01.2019 and 28.01.2019 but none appeared on the stipulated dates. 6. The Applicant No. 1 i.e. Kerala Screening Committee, Kerala vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is clear 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, and hence we find that the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted and therefore we do not find any merit in the application filed by the above Applicants and accordingly, the same is dismissed. A c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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