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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 ..... A, 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 Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent, one was dated 15.06.2017 (Pre-CST) and the other was dated 22.07.2017 (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 it's 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 27.09.2018 that aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (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 Rs. 36250/as per Annexure-7) + Rs. 4404/- VAT on discounted price Rs. 30,373/-) 34,777/- 27818/- (after discount) 7789/(28% GST) 35,607/- Total Tax Pre-GST in (%) 26.79% Total Tax Post-GST in (%) 28% 4. After s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing she agreed to the report submitted by the DGAP. 6. We have carefully examined the report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon in as to whether there is a case of reduction in the rate of tax and whether the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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