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TMI Blog2018 (12) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 171 of the CGST Act, 2017. There is no merit in the application - application dismissed. - 23/2018 - - - Dated:- 24-12-2018 - SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- Ms. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1 Sh. Anwar Ali T. P. , Additional Commissioner for the Applicant No. 2. ORDER 1. The present Report dated 27.09.2018, 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 Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... price (excluding VAT or GST) of the said product supplied by the Respondent, are furnished in the table below:- S.No. Description of the product supplied Pre GST Invoice No. 140217101517 dated 15.06.2017 Post GST Invoice No. 14021702034 dated 22.07.2017 Base price Total Tax (Rs) Total Price (Rs.) Base price (Rs.) GST (Rs.) Total Price (Rs) 1. Panasonic LED TH43E200DX#45 580 (HSN code 85281211) 27,428/- 7349/- (Rs. 2945/- Central Excise Duty @ 12.5% on 65% of abated MRP of ₹ 36250/as per A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether there is a case of reduction in the rate of tax and whether the provisions of section 171 of CGST Act, 2017 are attracted in the case. 7. Perusal of Section 171 of the CGST Act shows that it provides as under:- (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. 8. It is apparent 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 that the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of profiteering is not sustainable in terms of Section 171 of the CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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