2018 (12) TMI 1403 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 375 (N. A. P. A.) – Profiteering – supply of “Panasonic LED TH43E200DX#45580” – benefit of reduction in the rate of tax not passed – Section 171 of CGST Act, 2017 – Held that:- It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017 and that the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017.
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There is no merit in the application – application dismissed. – 23/2018 Dated:- 24-12-2018 – 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 Applicant No. 2. ORDE
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GST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's 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 27.09.2018 that after scrutiny of the two invoices issued by the Respondent, it was observed that in the pre-GST era, the said product attracted VAT @ 14.5% and Central Excise Duty @ 12.5% on 65% of abated MRP of the product, in terms of Notification No. 49/2008 Central Excise (N.T.) dated 24.12.2008. on implementation of the GST w.e.f. 01.07.2017, the GST rate on the said product was fixed at 28%. The pre-GST & post-GST sale invoice-wise details of the applicable tax rate and discounted price (excluding VAT or GST) of the said product supplied by the Respondent, are furnished in the table below:- S.No. Description of the product supplied Pre GST Invoice No. 140217101517 dated 15.06.2017 Post GST
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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 since there was no complainant/other applicant in this case, the Kerala Screening Committee be asked to appear before the Authority on 09.10.2018. Ms. 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 report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon in as to whether there is a case of reduction in the rate of tax and whether the provisions of section 171 of CGST Act, 2017 are attracted in the case. 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 recipient by way of commensurate reduction in pric
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