9911796707
TMI Blog2018 (12) TMI 1404X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017. There is no merit in the application - application dismissed. - Case No. 24/2018 - - - 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 Ms. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1. Sh. Anwar Ali T. P., Additional Commissioner, DG Anti-Profiteering for the Applicant No. 2. Order 1. The present report dated 28.09.2018 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 449; (c) Impact Shirts 900 H/S M.R.P. ₹ 489; (d) Impact Shirts 900 F/S M.R.P. ₹ 499; (e) Impact Shirts 1500 H/S M.R.P. ₹ 689; and (f) Impact Shirts 1500 F/S M.R.P. ₹ 699; were exempted from Central Excise duty, vide Notification No. 30/2004-CE dated 09.07.2004 and attracted only Central Sales Tax @ 2%. 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 the Respondent are mentioned in the table below:- Table S.No. Description of the Product Pre-GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. Impact Shirts 1500 F/S M.R.P. 699 211 dated 02/06/2017 2% 482/- 493 dated 14/08/2017 5% 482/- - 4. The DGAP has submitted in his report that the rate of tax on the Readymade Garments namely (a) Impact Shirts 700-800 H/S M.R.P. ₹ 439; (b) Impact Shirts 700-800 F/S M.R.P. ₹ 449; (c) Impact Shirts 900 H/S M.R.P. ₹ 489; (d) Impact Shirts 900 F/S M.R.P. ₹ 499; (e) Impact Shirts 1500 HIS M.R.P. ₹ 689; and (f) Impact Shirts 1500 F/S M.R.P. ₹ 699; (HSN code 6205) was actually increased from 2% in the pre-GST era to 5% in the post-GST era. Moreove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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