9911796707
TMI Blog2018 (12) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... RMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER Smt. 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 28.09.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Committee had relied on two invoices issued by the Respondent, one dated 30.10.2017 (Pre-CST rate revision) and the other dated 04.12.2017 (Post GST rate revision). 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 Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.12.2017 18% 545/- 4. The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no increase in the per unit price (excluding GST) in respect of both the products mentioned in the above invoices. The base Price per unit excluding GST remained same at Rs. 625/- and Rs. 545/- respectively for both the products during Pre GST rate revision and Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issues are required to be settled in the present proceedings:- I. Whether there was reduction in the rate of tax on the above products in question w.e.f. 15.11.2017? II. Whether any benefit of reduction in the rate of tax was to be passed on? 7. Perusal of Section 171 of the CGST Act 2017, shows that it reads as under:- (i) "Any reduction in rate of tax on any supply of goods or services or &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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