Kerala State Screening Committee on Anti-profiteering, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M/s Velbon Vitrified Tiles Pvt. Ltd.
GST
2019 (3) TMI 370 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 1-3-2019
13/2019
GST
Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member
For the Applicant : Smt. A. Shainamol, Additional Commissioner, SGST, Kerala, Sh. Anwar Ali, Additional Commissioner, DG Anti-Profiteering
ORDER
1. The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by M/S Velbon Vitrified Tiles Pvt. Ltd., Unchi Mandal, Morbi, Gujarat “Ceramic Vitrified Tiles” Nano Series PRE-I (HSN Code 69072100) (hereafter called a
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port has stated that vide Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017 the GST rate on the product “Ceramic Vitrified Tiles” Nano Series PRE-I (HSN Code 69072100) was reduced to 18% from the existing rate of 28% w.e.f 15.11.2017. Based on scrutiny of the two invoices issued by the Respondent, the pre & post GST rate reduction sale invoice-wise details of the said product are furnished in the table below by the DGAP:-
Table
Description of the Product
Pre-revision (Before 15.11.2017)
Post-revision (After 15.11.2017)
Difference in Price (Rs.)
Invoice No./Date
Tax Rate
Base Price per Box Excluding GST (Rs.)
Invoice no./Date
Tax Rate
Base Price per Box Excluding GST (Rs.)
Ceramic Vitrified Tiles 600X600 Nano Series pre-I (HSN code 69072100
0651 dated 24.10.17
28%
Rs. 232.50/-
0860 dated 15.12.17
18%
Rs. 232.50/-
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5. The DGAP after examining the above invoices has submitted that there was no increase in the per unit taxable amount (excluding GST) of the
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dated 12.12.2018 passed under Rule 133 (4) of the CGST Rules, 2017, had directed the DGAP to investigate the above issue and send his Report accordingly.
8. The DGAP has submitted his Report on 24.12.2018 under Rule 133 (4) of the CGST Rules, 2017, and has stated that the present case was covered by Annexure-6 of the minutes of the meeting held by the Applicant No. 1, alleging profiteering by the manufacturer/wholesalers by the Respondent in pursuant to GST rate reduction w.e.f. 15.11.2017, in respect of supply of tiles to M/S Sooraj Tiles. The Report has also stated that Kerala GST officers had conducted enquiries from M/S Sooraj Tiles, Palakkad, Kerala and had procured the latter's purchase and sale invoices, however, as profiteering had been alleged against the Respondent the purchase invoices of M/S Sooraj Tiles have been relied upon, which were the sale invoices of the Respondent.
9. We have carefully considered the DGAP's Report and the documents placed on record and f
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