Kerala State Screening Committee on Anti-profiteering., Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M\/s. Impact Clothing Co.
GST
2018 (12) TMI 1404 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 394 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 24-12-2018
Case No. 24\/2018
GST
SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER
\nMs. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1.
\nSh. Anwar Ali T. P., Additional Commissioner, DG Anti-Profiteering for the Applicant No. 2.
\nOrder
\n1. The present report dated 28.09.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-profit<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Standing Committee on Anti-Profiteering and was 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts 700-800 F\/S M.R.P. Rs. 449; (c) Impact Shirts 900 H\/S M.R.P. Rs. 489; (d) Impact Shirts 900 F\/S M.R.P. Rs. 499; (e) Impact Shirts 1500 HIS M.R.P. Rs. 689; and (f) Impact Shirts 1500 F\/S M.R.P. Rs. 699; (HSN code 6205) was actually increased from 2% in the pre-GST era to 5% in the post-GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Kerala State Screening Committee on Anti-profiteering., Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M\/s. Impact Clothing Co.GST2018 (12) TMI 1404 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 394 (N. A. P. A.)NATIONAL ANTI-PROFITEERING AUTHORITY – NAPADated:- 24-12-2018Case No. 24\/2018 GSTSH. B. N. SHARMA, CHAIRMAN, SH. J. C. … Continue reading “Kerala State Screening Committee on Anti-profiteering., Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Versus M\/s. Impact Clothing Co.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15714","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15714","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15714"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15714\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3. The DGAP has stated in his report dated 28.09.2018 that in the pre-GST era, Readymade Garments, viz., (a) Impact Shirts 700-800 H\/S M.R.P. Rs. 439; (b) Impact Shirts 700-800 F\/S M.R.P. Rs. 449; (c) Impact Shirts 900 H\/S M.R.P. Rs. 489; (d) Impact Shirts 900 F\/S M.R.P. Rs. 499; (e) Impact Shirts 1500 H\/S M.R.P. Rs. 689; and (f) Impact Shirts 1500 F\/S M.R.P. Rs. 699; were exempted from Central Excise duty, vide Notification No. 30\/2004-CE dated 09.07.2004 and attracted only Central Sales Tax @ 2%. After implementation of the GST w.e.f. 01.07.2017, the tax rate of the above product was fixed 5%. The pre-GST & the post-GST sale invoice-wise details of the applicable tax rate and the base prices (excluding CST or GST) of the said products supplied by the Respondent are mentioned in the table below:-
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\n5. The above Report was considered by the Authority in iťs meeting held on 03.10.2018 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 31.10.2018, Ms. Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing she agreed with the report submitted by the DGAP.
\n6. We have carefully co<\/p>\n
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