2018 (12) TMI 1001 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 384 (N. A. P. A.) – Profiteering – supply of “Eastern Meat Masala” – benefit of reduction in the rate of tax not passed – Section 171 of the CGST Act – Held that:- There was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, hence the anti-profiteering provisions contained in Section 171 (1) of the Central Goods and Services Tax Act, 2017 are not attracted. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not sustainable.
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The Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the above Applicant and the same is accordingly dismissed – application dismissed. – 19/2018 Dated:- 17-12-2018 – Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member And Ms R. Bhagyadevi, Technical Member For the Ap
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e Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 06.02.2017 (Pre-GST) and the other dated 18.12.2017 (Post-GST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his report dated 19.09.2018 that in the pre-GST era, the applicable Value Added Tax (VAT) on the product "Eastern Meat Masala" was being levied @ 5% and there was no Central Excise Duty as per Central Excise Tariff Act, 1985. In the post GST era the rate of tax was also levied @ 5%. Details of the invoices issued by Respondent are as per the table given below:- Sr. No. Description of the product Pre-CST Post-GST Difference in price(Rs.) Invoice No./Date Tax rate (VAT) Discounte d price excluding VAT (Rs) Invoice No./Date Tax rate (GST) Discounted price exclud
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the Respondent was not established. 5. The above report was considered by the Authority in it's meeting held on 26.09.2018 and it was decided that as there was no private applicant, The Kerala Screening Committee may be asked to appear before the Authority on 09.10.2018. Smt. A. Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing she agreed to the report submitted by the DGAP. 6. We have carefully examined the DGAP's report and the documents on record and find that the following issues are required to be settled in the present proceedings:- I. Whether there was reduction in the rate of tax on the product in question w.e.f. 01.07.2017? ll. Whether any benefit of reduction in the rate of tax was to be passed on? 7. 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 r
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