TMI Blog2019 (2) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... t passed on - contravention of the provisions of Section 171 of Central 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 - application dismissed. - 11/2019 - - - Dated:- 11-2-2019 - Sh. B. N. Sharma, Chairm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction in the rate of tax at the time of implementation of the CST 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, one invoice No. 19 dated 01.042017 (Pre-G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in the table below:- Table S. No. Description of the Product Pre-GST (Invoice No. 19 dt. 01.04.2017) Post-GST (Invoice no. GB 1608 dt 09.10.2017) Base Price (Rs.) Tax Rate (VAT) Tax Amount (Rs.) Total Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 171 of the CGST Act, 2017 have not been 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 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 Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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