Kerala State Level Screening Committee on Anti-Profiteering., Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs, Versus M/s. Janson
GST
2018 (12) TMI 1600 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 398 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 27-12-2018
Case No. 26/2018
GST
SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, 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.
ORDER
1. The present report dated 28.09.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-Profiteering vide the minutes of it&#
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pre-GST era, the applicable Value Added Tax (VAT) was nil and the Central Excise Duty on the product was exempted vide Notification No.30/2004-CE dated 09.07.2004. In the post GST era the rate of tax was levied @ 5%. The details of the invoices issued by Respondent are as per the table given below:-
Sr.No.
Description of the product supplied
Pre-GST (Invoice no. 160 dated 07.04.2017)
Post-GST (Invoice No. JI/11842 dated 18.08.2017)
Base Price after Discount (Rs.)
Tax Rate
Tax Amount (Rs.)
Total Selling price (Rs.)
Base Price after Discount (Rs.)
GST Rate
GST Amount (Rs.)
Total Selling Price (Rs.)
1.
King Supreme [F] 2.50 MTR LUNGI
210
NIL
NIL
210.00
200.70
5%
10.04
210.74
2.
Charm Dix [F] 2.00 Mtr Lungi
127
NIL
NIL
127.00
119.70
5%
5.99
125.69
3.
Excellent Delux [F] 2.00 MTR W.O.B. Lungi
183
NIL
NIL
183.00
170.10
5%
8.51
178.61
4.
Economy [F] 2.00 MTR Lungies
133
NIL
NIL
133.00
125.10
5%
6.26
131.36
5.
Mourya [F] 2.
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st-GST era. Conclusively, the DGAP has submitted that as there was no reduction in the tax rate of the said product, the provisions of Section 171 of the CGST Act, 2017 were not contravened and the allegation of profiteering by the Respondent was not established.
5. The above report was considered by the Authority in its meeting held on 03.10.2018 and it was decided that as there was no private applicant, the Kerala Screening Committee may be asked to appear before the Authority. On 31.10.2018 Smt. A.Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1 and 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:-
l. 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 t
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