State Level Screening Committee on Anti-Profiteering, Kerala, Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs, Versus M\/s. Ahuja Radios
GST
2018 (12) TMI 1602 – NATIONAL ANTI-PROFITEERING AUTHORITY – 2019 (20) G. S. T. L. 396 (N. A. P. A.)
NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 27-12-2018
Case No. 28\/2018
GST
SH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER
\nSmt. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1
\nSh. Anwar Ali T. P., Additional Commissioner for the Applicant No. 2.
\nORDER
\n1. 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's<\/p>\n
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\n3. The DGAP has stated in his report dated 28.09.2018 that the applicable rate of tax was reduced to 18% from the existing rate of 28% w.e.f. 15.11.2017, vide Notification No. 41\/2017-Central Tax (Rate) dated 14.11.2017. Details of the invoices issued by the Respondent are as per the table given below:-
\nS.No.
\nProduct
\nPre-rate of GST revision (Before 15.11.2017)
\nPost rate of GST revision (After 15.11.2017)
\n
\n
\nInvoice No. & date
\nTax Rate
\nBase price per unit Excluding GST (Rs.)
\nInvoice No. & date
\nTax Rate
\nBase price per unit Excluding GST (Rs.)
\n1.
\nPA Ceiling Speaker BS 6083T
\nSKN\/17-18\/1469 dated 30.10.2017
\n28%
\n625\/-
\nSKN\/17-18\/1761 dated 04.12.2017
\n18%
\n625\/-
\n2.
\nPA Wall Speaker 661T
\nSKN\/17-18\/1469 dated 30.10.2017
\n28%
\n545\/-
\nSKN\/17-18\/1761 dated 04.12.2017
\n18%
\n545\/-
\n4. The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no increase in the per unit price (excluding GST) in respect of bot<\/p>\n
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\nI. Whether there was reduction in the rate of tax on the above products in question w.e.f. 15.11.2017?
\nII. Whether any benefit of reduction in the rate of tax was to be passed on?
\n7. Perusal of Section 171 of the CGST Act 2017, shows that it reads as under:-
\n(i) “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 prices.”
\n8. It is apparent from the perusal of the facts of the case that while there was reduction in the rate of tax on the above products from 28% to 18% w.e.f. 15.11.2017, vide Notification no. 41\/2017-central Tax (Rate) dated 14.1 1.2017, but the base prices (excluding tax) of both the above products had remained the same and hence the allegation of profiteering is not established.
\n9. Based on the above facts it is clear that the Respondent has not contravened the provisions of Secti<\/p>\n
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