9911796707
TMI Blog2019 (3) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of 'Ceramics Glazed Wal Tiles, Printex Crema, PRM MM HSN Code 69072300', (here-in referred to as the product) by not passing on the benefit of reduction in the rate of tax w.e.f. 15.11.2017, granted vide Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017 by the Central as well as the State Governments. Thus, it was alleged that the Respondent had indulged in profiteering in contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - 4. After scrutiny of the above two invoices issued by the Respondent, the DGAP has intimated that the Respondent did not increase the per unit taxable amount (excluding GST) of the product after GST rate reduction w.e.f. 15.11.2017, which was Rs. 374.74/- in both the periods. He has also intimated that Section 171 of the CGST Act, 2017 came into play in the event there was a reduction in the rate of tax or increased benefit of Input Tax Credit (ITC). He has further intimated that the issue of benefit of ITC was not the subject matter of this inquiry as no such benefit had accrued. He has also stated that in the present case, the GST rate was reduced from 28% to 18% w.e.f. 15.11.2017 but there was no change in the per unit taxable amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-6 of the minutes of meeting of the Applicant No. 1 dated 14.05.2018 were the same and there was no variation in the details mentioned in both the above invoices, as per the following table:- Sr. No. as per Ann-6 Description of product Pre-revision (before 15.11.2017) Post-revision (after 15.11.2017) Invoice No./Date Invoice No./date 24. Ceramics Glazed Wall Tiles, Printex Crema PRM 300X600 MM (HSN Code 69072300) 2917207180 dated 03.08.2017 2917222617 dated 30.11.2017 34. Ceramics Glazed Wall Tiles, Printex Crema PRM 300x600 MM (HSN Code 69072300) 2917207180 dated 03.08.2017 2917222617 dated 30.11.2017 8. The DGAP has further stated that he had conducted the investigation on the same invoices on which the investigation was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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