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2019 (11) TMI 468

..... rovisions of Section 171 of the CGST Act, 2017 - quantum of profiteering - HELD THAT:- The allegation that the Respondent had not passed on the benefit of reduction in the tax rate is not sustainable - Accordingly, the application filed by the Applicant requesting action against the Respondent for alleged violation of the provisions of the Section 171 of the CGST Act is not maintainable. Application dismissed. - Case No. 54/2019 - 6-11-2019 - SH. B. N. SHARMA, CHAIRMAN SH. J. C. CHAUHAN, TECHNICAL MEMBER MS. R BHAGYADEVI, TECHNICAL MEMBER SH. AMAND SHAH, TECHNICAL MEMBER Present:- None for the Applicant. None for the Respondent. None for the DGAP. ORDER 1. The present Report dated 11.06.2019 has been received from the Applicant No. 2 i.e. t .....

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..... 17 calling upon the Respondent to reply as to whether he admitted to the allegation made by the Applicant No. 1 that the benefit of reduction in the GST rate from 12% to Nil, had not been passed on to the Applicant No. 1 by way of commensurate reduction in prices and if so, to suo-moto determine the quantum thereof and indicate the same in his reply to the Notice as well as furnish all supporting documents. The Respondent was also given an opportunity to inspect the non-confidential evidences/information furnished by the above Applicant during the period 15.04.2019 to 17.04.2019. However, the Respondent did not avail of the said opportunity. The Applicant No. 1 was also given an opportunity to inspect the non-confidential evidences/reply fu .....

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..... d or illustrated , falling under HSN code 4905, had been reduced from 12% to Nil. The DGAP has claimed that the product under consideration was a printed book and not a music book and the same was also apparent from the invoices submitted by the Respondent wherein the books were classified under HSN code 4901. 6. The DGAP in his Report has also stated that the above said book, falling under the category of Printed books, including Braille books was already exempted from GST w.e.f. 01.07.2017 and there was no reduction in the GST rate on the said product w.e.f 01.01.2019 and hence, the allegation of profiteering was completely misplaced. The DGAP has further claimed that as per the copies of the invoices submitted by the Respondent, it was o .....

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..... the Authority are as under:- 1) Whether there was any violation of the provisions of Section 171 of the CGST Act, 2017 in this case? 2) If yes then what was the quantum of profiteering? 10. Perusal of Section 171 of the CGST Act shows that it provides as 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. 11. In the present case, we observe that that the book Ragas in Hindustani Music: Conceptual Aspects (without cassette) deals with various conceptual aspects and various affinities in Ragas and analysis thereof. We observe that the invoices dated 24.09.2018 and 09.01.2019, issued by the Respondent in re .....

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