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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Profiteering - supplies made by the Patanjali Products- Kesh ...

GST

March 18, 2020

Profiteering - supplies made by the Patanjali Products- Kesh Kanti Hair Cleanser / Detergent Powder etc. - allegation that the benefit of reduction the rate of tax not passed on - It is evident from the above narration of facts that the Respondent has denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171 (1) of the CGST Act, 2017 and has thus profiteered as per the explanation attached to - Section 171 of the above Act. - NAPA

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