TMI Blog2019 (4) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Section 171 of the CGST Act, 2017 as there is no reduction in the rate of tax. Application dismissed. - Case No. 23/2019 - - - Dated:- 3-4-2019 - Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member, Sh. Amand Shah, 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 26.09.2018, has been received from the Applicant No. 2 the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods Service Tax (CGST) Rules, 2017. The brief facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng CST or GST) of the said product supplied by the Respondent in the table given below:- Particulars Pre-GST Post- GST 1 Product Description A Gypsum Board HSN Code 68091100 2 Invoice No. B 1300002553 GY9114061424 3 Invoice Date C 29.05.2017 20.09.2017 4 Gross Price per UOM (excluding Taxes) (in Rs.) D 139.44 139.50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 12.5% (Central Excise Duty) in the pre-GST era and in the post-GST era, the rate of tax on the said product was fixed at 28%. Therefore, the rate of tax applicable to the product was increased from 14.75% as can be seen from the table above, in the pre-GST era to 28% in the post-GST era. Further, Section 171 of the CGST Act, 2017 comes into play in the event there is a reduction in the rate of tax or if there is net benefit of ITC (the latter is not the subject matter of this enquiry). Consequently, the DGAP has stated that as there was no reduction in the rate of tax on the said product and the Respondent had reduced the price from ₹ 116.84 (Pre-GST) to ₹ 116.80 (Post-GST), the provisions of Section 171 of the CGST Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pre-GST Post- GST 1 Product Description A Gypsum Board HSN Code 68091100) 2 Invoice No. B 1300002553 GY9114061424 3 Invoice Date C 29.05.2017 20.09.2017 4 Total Quantity (in m 2 ) D 2006.64 (900 in Nos.) 2006.64 (900 in Nos.) 5 Gypsum Board Gross Price @ ₹ 138.80 per m 2 in pre-GST @ ₹ 139 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O - 28% 16 GST on base price (in Rs.) P=I*O - 65,623 17 GST on Freight (in Rs.) Q=N*O - 8,042 18 Total Amount as per Invoice (in Rs.) I+K+M+N+P+Q 2,97,626 3,36,752 19 Total Tax (in Rs.) S=K+M or P+Q 34,583 73,665 20 Total Tax as a percentage of base price(%) T=S/I*100 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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