NO ANTI-PROFITEERING BY SUBWAY FRANCHISEE
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 24-10-2018
In one of the recent order dated 27.09.2018 issued by National Anti-profiteering Authority (NAA) in the case of Jijrusha N. Bhattacharya v. N.P. Foods (Franchisee Subway India) (2018) 9 TMI 1763 (NAA), it has been ordered that there was no anti-profiteering involved on sale of Hara Bhara Kabab (product) sold by the subway franchisee.
In the instant case, the respondent was a franchisee of 'subway' engaged in supply of breads / sandwiches. The applicant filed a complaint that the Respondent had not passed on the benefit of reduction in the rate of GST in restaurant service, when he had purchased i.e., '6 Hara B
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confirmed in his report that the rate of GST on the restaurant service had been reduced from 18% to 5% with the condition that ITC on the goods and services used in supplying the service will not be allowed vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 with effect from 15.11.2017. The DGAP had also stated that on scrutiny of the GSTR-1, GSTR-3B and the ITC Register submitted by the Respondent, it was observed that ITC amounting to ₹ 13,01,759/- was available to the Respondent during the period from July, 2017 to November, 2017 which came to approximately 11.80% of the taxable value of the service amounting to ₹ 1,10,29,612/- supplied during the same period but when the tax was reduced from 18% to 5%, the said
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