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TMI Blog2018 (12) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... . B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member And Ms R. Bhagyadevi, Technical Member For the Applicant : Smt. A. Shainamol, Additional Commissioner, SGST, Kerala, Sh. Anwar Ali, Additional Commissioner ORDER 1 . The present report dated 19.09.2018, has been received from the Applicant No. 2 i.e. The Directorate General of Anti-Profiteering (DGAP) after detailed investigation und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .02.2017 (Pre-GST) and the other dated 18.12.2017 (Post-GST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further 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. 3. The DGAP has stated in his report dated 19.09.2018 that in the pre-GST era, the applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no reduction in the rate of tax on the product "Eastern Meat Masala" which was 5% both in the pre-GST era as well as in the post-GST era (GST). Further, it was also intimated by The DGAP that the Respondent did not increase the per unit base price (excluding tax) of the product which was Rs. 238/- during both the periods. Therefore, the selling price (cum-tax price) of the product had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AP. 6. We have carefully examined the DGAP's report and the documents on record and find that the following issues are required to be settled in the present proceedings:- I. Whether there was reduction in the rate of tax on the product in question w.e.f. 01.07.2017? ll. Whether any benefit of reduction in the rate of tax was to be passed on? 7. Perusal of Section 171 of the CGST Act show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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