Kerala State Screening Committee on Anit-Profiteeing, Director General Anti-Profiteering Versus M\/s S.J Spices Ltd., Hill Produce Dealer, Kerala
GST
2019 (2) TMI 293 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 31-1-2019
06\/2019
GST
Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member
\nFor the Applicant No. 1. : None
\nFor the Applicant No. 2 : Sh. Anwar Ali T. P., Additional Commissioner, DG Anti-Profiteeing
\nORDER
\n1. The present report dated 30.10.2018 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-profiteering, vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Co<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n S Kerala Spices. Thus, a comparison of the two invoices is not possible. It is also stated that in the pre-GST era, the product “Black Pepper” attracted VAT@ 5% and there was no Central Excise Duty as per Central Excise Tariff Act, 1985. 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 M\/S S.J. Spices\/ M\/S Kerala Spices, are mentioned in the table below:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of tax and whether the provision of section 171 of CGST Act, 2017 are attracted in the case. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Kerala State Screening Committee on Anit-Profiteeing, Director General Anti-Profiteering Versus M\/s S.J Spices Ltd., Hill Produce Dealer, KeralaGST2019 (2) TMI 293 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – TMITHE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPADated:- 31-1-201906\/2019 GSTSh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical … Continue reading “Kerala State Screening Committee on Anit-Profiteeing, Director General Anti-Profiteering Versus M\/s S.J Spices Ltd., Hill Produce Dealer, Kerala”<\/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-16595","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16595","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=16595"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16595\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nTable
\nDescription of the Product
\nPre-GST invoices issued by M\/s S.J. Spices dated 21.06.2017
\nPost-GST invoices issued by M\/s Kerala Spices dated 05.07.2017
\n
\nBase Price (Rs.)
\nTotal Tax (Rs)
\nTotal Price (Rs)
\nBase Price (Rs.)
\nGST (Rs)
\nTotal Price (Rs)
\nBlack Pepper
\n500\/- per kg x 10000kg = Rs. 50,00,000\/-
\n2,50,000\/-
\n52,50,000\/-
\n510\/- per kg x 10000kg = Rs. 51,00,000\/-
\n2,55,000\/-
\n53,55,000\/-
\nTotal Pre-GST Tax (VA<\/p>\n
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\n8. Perusal of Section 171 of the CGST Act shows that it provides as under;-
\n (1). “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.'
\n9. It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01.07.2017 and hence we find that there is no contravention of the anti- profiteering provisions contained in Section 171 (1) of the CGST Act, 2017. Therefore we take the view that application filed by the Applicants is not sustainable in terms of Section 171 of the CGST Act, 2017.
\n10. A copy of this order be sent to both the Applicants and the Respondent free of co<\/p>\n
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