Kerala State Screening Committee on Anti-Profiteering, Director General Anti-Profiteering, Central Board on Indirect Taxes & Customs Versus M/s. Maruti Suzuki India Ltd.
GST
2019 (1) TMI 139 – NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 2-1-2019
Case No. 01/2019
GST
SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER
Present:-
Smt. 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 Directorate 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 minu
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ittee 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.
The DGAP has stated in his Report dated 28.09.2018 that the two invoices issued for each of the four products by the Respondent were scrutinized and it was observed that in the pre-GST era, the products namely, 'Wagon R VXI AMT', 'Swift VXI, 'Alto 800 LXI' & Wagon R VXI' (HSN code 8703) attracted total 15.63% duty incidence which included Central Excise Duty @ 12.50%, CST @ 1%, National Calamity Contingent Duty (NCCD) @ 1%, Auto Cess @ 0.125% and Infra Cess @ 1%. On implementation of GST, w.e.f. 01.07.2017, the GST rate on the above models was fixed at 29% which included Central GST @ 14%, State GST @ 14% and Compensation Cess @ 1%. The pre-GST & post-GST sale invoice-wise details with the applicable tax rate and discounted price (excluding VAT or GST) of the said products supplied by the Respondent are fu
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H=E-0.12 5%
408
–
499
–
377
–
243
–
Infra Cess @1%
I=E*1%
3,263
–
3,993.77
–
3,019
–
1,942
–
CST @1%
J=1% of (E to I
3,740
–
4,577.86
–
3,461
–
2,226
–
GST @ 29%
K=E* 29%
–
94,807
–
116,038
–
86,691
–
56,138
Total Duty/Tax
L=Sum of (F to J) or K
51,457
94,807
62,987
116,038
47,618
86,691
30,632
56,138
Ex-Factory Price
M=D+L
379,480
423,020
465,364
518,625
351,299
386,919
227,360
251,779
Tool kit & Jack including tax
N
463
458
550
545
458
458
438
438
Freight including Service tax
O
25,201
24,116
27,144
25,975
25,201
24,116
23,432
21,942
Service Charge including Service Tax
P
784
682
839
730
743
642
80
503
GST @ 29% on Freight and Service Charge
Q=2 9% of O+P
–
7,191
–
7,745
–
7,180
–
7,180
Dealer Landed price
R=M to Q
405,928
455,467
493,897
553,620
377,701
419,314
251 ,309
281,170
3. The DGAP has further stated that the aforementioned supporting invoices show that there w
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Table-B that the Respondent had changed the net base price (after discount) and charged effective rate of tax post implementation of GST and details of such change are furnished in the Table-'C' given below:-
Table-C
Motor Car model
Pre-GST net base price (in Rs.)
Post-GST net base price (in Rs.)
Increase/(Decrease) post-GST (in Rs.)
Increase/ (Decrease) post-GST (in%)
A
B
C
D=(C-B)
E=D/B
Wagon R AMT
3,28,023
3,28,213
190
0.06%
Swift VXI (O)
4,02,377
4,02,587
210
0.05%
Wagon R VXI
3,03,681
3,00,228
(3,453)
(1.14%)
Alto 800 LXI
1,96,728
1,95,641
(1,087)
(0.56%)
5. The DGAP further observed that the Respondent had reduced the base price by Rs. 3453/- in respect of Wagon R VXI and by Rs. 1087/- in respect of Alto 800 However, there was an increase in the net base price in the cases of models Wagon R AMT & Swift VXI (O) which was very negligible and it was also observed from Table-'B' given above that even this negligible increase was on account of reductio
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