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TMI Blog2018 (12) TMI 1601X X X X Extracts X X X X X X X X Extracts X X X X ..... ral 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 Kerala State Screening Committee on Anti-Profiteering vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of "Mirror Series Tiles", by not passing on the benefit of GST at the time of implementation of the GST w.e.f. 01.07.2017 and w.e.f. 14.11.2017 when the GST rate was reduced from 28% to 18% vide Notification No. 41/2017 Central Tax (Rate) dated 14.11.2017. Thus it was alleged that the Respondent had indulged in profiteering in contrav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the DGAP has also examined whether the allegation of profiteering was sustainable at the time of implementation of the GST w.e.f. 01.07.2017 comparing the pre-GST & post-GST sale invoice-wise details of the applicable tax rate and the base price (excluding CST or Central Excise Duty or GST) of the said product supplied by the Respondent as has been furnished in the table below:- Particulars Pre-GST Post-GST Product Description Mirror Series Tiles (HSN Code 6907) Invoice No. 0075 GST0042 Invoice Date 18.04.2017 14.07.2017 M.R P (in Rs.) A 550 - 55% of M.R.P. (45% Abatement) (in Rs.) B=55% of A 302.50 - Central Excise Duty C 12.5% - Central Excise Duty (in Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined the DGAP's report and the documents placed on record and find that the following issues are required to be settled in the present proceedings as per the provisions of Section 171 of the CGST Act:- I. Whether there was reduction in the rate of tax on the product in question w.e.f. 01.07.2017 or 14.11.2017? ll. Whether any benefit of reduction in the rate of tax was to be passed on? III. Whether the benefit of reduction in tax was passed on to the recipient by way of commensurate reduction in prices? 7. 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, as could be seen from the table given above. There is also no increase in the per unit ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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