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2019 (4) TMI 380

al of the facts of the case and the invoices placed on record that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017 instead the rate of tax in the pre GST era which was 14.75% has increased to GST @ 28% in the post GST era. Therefore, the allegation of profiteering is not sustainable 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 - 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 A .....

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he Central Excise Tariff Act, 1985 and after implementation of the GST w.e.f. 01.07.2017, the tax rate of GST on the said product was fixed @ 28%. The DGAP has further furnished the pre-GST & post-GST sale invoice-wise details of the applicable tax rate and base price (excluding 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 5 Discount per UOM (in Rs.) E 22.60 22.70 6 Discounted base price (in Rs.) F=D-E 116.84 116.80 7 Central Excise Duty (%) G 12.5% - 8 Central Excise Dut .....

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er, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing, it was observed that in the DGAP's report, the invoices mentioned in the Report were same as those enclosed with the Report but the value in those invoices differed from the ones relied upon in the same Report. 6. The Authority vide its order dated 13.12.2018 had return the Report to the DGAP for re-investigation on the above mentioned issue under Rule 133 (4) of the CGST Rules, 2017. 7. The DGAP vide his Report dated 09.01.2019 has again submitted that as per the Annexure-7 of the minutes of the Kerala Screening Committee dated 08.05.2018, profiteering was alleged against the Respondent, when the GST was introduced w.e.f. 01.07.2017. The DGAP has further st .....

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he DGAP has further observed that, as could be seen from the above table, there were no discrepancies between the figures of the invoices and the figures relied upon by the DGAP in his Report dated 26.09.2018. Further, it was stated that there was no reduction in the rate of tax on the product Gypsum Board on introduction of GST instead the rate of tax was increased from 14.75% to 28% and therefore the provisions of Section 171 (1) of the CGST Act, 2017 relating to profiteering, would not be attracted. 9. We have carefully examined the report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of tax and whether the provisions of .....

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