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
\nPresent:-
\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 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n H=E-0.12 5% = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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:- = = = = = = = =<\/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 on Indirect Taxes & Customs Versus M\/s. Maruti Suzuki India Ltd.GST2019 (1) TMI 139 – NATIONAL ANTI-PROFITEERING AUTHORITY – TMINATIONAL ANTI-PROFITEERING AUTHORITY – NAPADated:- 2-1-2019Case No. 01\/2019 GSTSH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. … Continue reading “Kerala State Screening Committee on Anti-Profiteering, Director General Anti-Profiteering, Central Board on Indirect Taxes & Customs Versus M\/s. Maruti Suzuki India Ltd.”<\/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-15915","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15915","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=15915"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15915\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe 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<\/p>\n
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\n408
\n–
\n499
\n–
\n377
\n–
\n243
\n–
\nInfra Cess @1%
\nI=E*1%
\n3,263
\n–
\n3,993.77
\n–
\n3,019
\n–
\n1,942
\n–
\nCST @1%
\nJ=1% of (E to I
\n3,740
\n–
\n4,577.86
\n–
\n3,461
\n–
\n2,226
\n–
\nGST @ 29%
\nK=E* 29%
\n–
\n94,807
\n–
\n116,038
\n–
\n86,691
\n–
\n56,138
\nTotal Duty\/Tax
\nL=Sum of (F to J) or K
\n51,457
\n94,807
\n62,987
\n116,038
\n47,618
\n86,691
\n30,632
\n56,138
\nEx-Factory Price
\nM=D+L
\n379,480
\n423,020
\n465,364
\n518,625
\n351,299
\n386,919
\n227,360
\n251,779
\nTool kit & Jack including tax
\nN
\n463
\n458
\n550
\n545
\n458
\n458
\n438
\n438
\nFreight including Service tax
\nO
\n25,201
\n24,116
\n27,144
\n25,975
\n25,201
\n24,116
\n23,432
\n21,942
\nService Charge including Service Tax
\nP
\n784
\n682
\n839
\n730
\n743
\n642
\n80
\n503
\nGST @ 29% on Freight and Service Charge
\nQ=2 9% of O+P
\n–
\n7,191
\n–
\n7,745
\n–
\n7,180
\n–
\n7,180
\nDealer Landed price
\nR=M to Q
\n405,928
\n455,467
\n493,897
\n553,620
\n377,701
\n419,314
\n251 ,309
\n281,170
\n3. The DGAP has further stated that the aforementioned supporting invoices show that there w<\/p>\n
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\nTable-C
\nMotor Car model
\nPre-GST net base price (in Rs.)
\nPost-GST net base price (in Rs.)
\nIncrease\/(Decrease) post-GST (in Rs.)
\nIncrease\/ (Decrease) post-GST (in%)
\nA
\nB
\nC
\nD=(C-B)
\nE=D\/B
\nWagon R AMT
\n3,28,023
\n3,28,213
\n190
\n0.06%
\nSwift VXI (O)
\n4,02,377
\n4,02,587
\n210
\n0.05%
\nWagon R VXI
\n3,03,681
\n3,00,228
\n(3,453)
\n(1.14%)
\nAlto 800 LXI
\n1,96,728
\n1,95,641
\n(1,087)
\n(0.56%)
\n5. 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<\/p>\n
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