NATIONAL ANTI-PROFITEERING AUTHORITY (NAA) AND ITS ORDERS IN 2018
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-1-2019<\/p>\n
The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
\nThe Authority constituted by Central Government has powers to impose a penalty in case it finds that the price being charged has not been reduced consequent to reduction in rate of tax or allowance of input tax credit.
\nDuring the two years of initial transition into GST regime, Anti-Profiteering Authority (NAA) has the mandate to ask businesses that have not passed on full benefits of reduced tax burden to consumers to make up for such benefit, with interest.
\nDuring the year 2018, <\/p>\n
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\nDuring the year 2018, the NAA has passed 28 orders against the complaints referred to it. Following is the gist of NAA Orders issued in 2018. It may be noted that out of 28 Orders, Anti-profiteering could not be established in 18 cases.
\nS.No.
\nDate
\nComplaint Against
\nIssue
\nAnti-Profiteering
\nCitations
\n\t1
\n27.03.2018
\nM\/s Vrandavaneshwree Automotive Pvt. Ltd.
\nPrice difference on sale of car in GST regime booked in pre-GST regime
\nNot established
\n(2018) 4 TMI 1377 (NAA)
\n\t2
\n04.05.2018
\nM\/s KRBL Ltd
\nLevy of GST @5% on branded rice in GST regime
\nNot established
\n(2018) 5 TMI 760 (NAA)
\n\t3
\n31.05.2018
\nM\/s Schindler India Pvt. Ltd., Mumbai
\nPurchase of lift before and after GST, GST charged on excise duty
\nNot established
\n(2018) 6 TMI 687 (NAA)
\n\t4
\n18.07.2018
\nM\/s Flipkart Internet Pvt. Ltd., Bangalore
\nDiscount withdrawn on sale of Godrej almirah on Flipkart
\nNot established
\n(2018) 7 TMI 1490 (NAA)
\n\t5
\n07.09.2018
\nM\/s Sharma Trading Compa<\/p>\n
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\nNot established for want of evidence
\n(2018) 10 TMI 1615 (NAA)
\n\t12
\n16.11.2018
\nM\/s Fabindia
\nSale of Bathing Bar and instant Drink Powder on old MRP even after GST fixed @ 18%
\nNot established
\n(2018) 11 TMI 1011 (NAA)
\n\t13
\n16.11.2018
\nM\/s Hard Castle
\n(McDonald's)
\nNo passing of benefit of GST rate reduction from 18% to 5% on supplies of burgers
\nUpheld
\n[2018] 11 TMI 1073 (NAA)
\n\t14
\n28.11.2018
\nM\/s Theco India Pvt. Ltd.
\n(Milling Machine Furnace)
\nNo passing of benefit of GST rate reduction and ITC on purchase of important machinery
\nUpheld
\n2018 (12) TMI 135 (NAA)
\n\t15
\n06.12.2018
\nM\/s J.P. and Sons
\n(Johnson & Johnson Baby)
\nCharge of same MRP after tax reduction
\nUpheld
\n(2018) 12 TMI 472 (NAA)
\n\t16
\n07.12.2018
\nM\/s Harish Bakers & Confectioners Pvt. Ltd. (Cadbury Dairy Milk Chocolate)
\nNo passing of benefit of GST rate reduction from 28% to 18 % on chocolates
\nUpheld
\n(2018) 12 TMI 473 (NAA)
\n\t17
\n17.12.2018\n<\/p>\n
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\n(2018) 12 TMI 1403 (NAA)
\n\t23
\n24.12.2018
\nM\/s Impact Clothing Co.
\nAllegation of profiteering on sale of garments
\nNot established
\n(2018) 12 TMI 1404 (NAA)
\n\t24
\n27.12.2018
\nM\/s Raj & Company
\nAllegation of not passing benefit of tax rate reduction and not changing MRP of various FMCG products
\nUpheld
\n(2019) 1 TMI 22 (NAA)
\n\t25
\n27.12.2018
\nM\/s Janson
\nAllegation of not passing benefit of tax rate reduction on supply of Lungi
\nNot established
\n(2018) 12 TMI 1600 (NAA)
\n\t26
\n27.12.2018
\nM\/s Lorenzo Vitrified Tiles Pvt. Ltd.
\nAllegation of not passing benefit of tax rate reduction on supply of Mirror Series Tiles
\nNot established
\n(2018) 12 TMI 1601 (NAA)
\n\t27
\n27.12.2018
\nM\/s Ahuja Radios
\nAllegation of not passing benefit of tax rate reduction on supply of Ceiling \/ wall speaker
\nNot established
\n(2018) 12 TMI 1602 (NAA)
\n\t28
\n27.12.2018
\nM\/s Asian Paints Ltd.
\nAllegation of not passing benefit of tax rate reduction on supply of paint product
\nNot established
\n\t(2019) 1 TMI 2<\/p>\n
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