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TMI Blog2019 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... ct 2017 are not attracted. It is clear that the Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the Applicant - application dismissed. - Case No. 01/2019 - - - Dated:- 2-1-2019 - SH. B. N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Present:- 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 Directorate General of Anti-Profiteering (DGAP) after d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.07.17 03.04.17 15.09.17 04.04.17 19.09.17 05.04.17 15.09.17 2. The above application 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. The DGAP has stated in his Report dated 28.09.2018 that the two invoices issued for each of the four products by the Respondent were scrutinized and it was observed that in the pre-GST era, the products namely, Wagon R VXI AMT , Swift VXI, Alto 800 LXI Wagon R VXI (HSN code 8703) attracted total 15.63% duty incidence which includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 403,632 403,632 310,723 310,723 210,128 213,012 Freight Admin Charges B 559 559 559 559 559 559 559 559 Discount C 8,135 7,945 1,814 1,604 7,601 11,054 13,959 17,930 Net Base price (After Discount) D=A+B-C 328,023 328,213 402,377 402,587 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K=E* 29% - 94,807 - 116,038 - 86,691 - 56,138 Total Duty/Tax L=Sum of (F to J) or K 51,457 94,807 62,987 116,038 47,618 86,691 30,632 56,138 Ex-Factory Price M=D+L 379,480 423,020 465,364 518,625 351,299 386,919 227,360 251,779 Tool kit Jack including tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Section 171(1) of the CGST Act, 2017 the anti-profiteering provisions are attracted only when there is a reduction in the rate of tax or increase in the input tax credit and therefore in the present case as there has been no reduction in the rate of tax, the allegation of profiteering by the Respondent was not established. The DGAP further observed that the selling price of the Respondent to his dealer had increased primarily because of the incidence of rate of tax had gone up from 15.63% to 29% as the afore mentioned transactions were in inter-state sale (Sale from Haryana State to Kerala State) where 1% CST was charged in pre-GST period whereas in post-GST 29% tax was charged. Therefore, the cum-tax price had increased. 4. The DGAP a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le increase was on account of reduction in discount while the base prices excluding discounts had remained same. 6. The above Report was considered by the Authority in it s meeting held on 16.10.2018 and it was decided that as there was no private applicant, the Kerala Screening Committee should be asked to appear before the Authority and accordingly on 30.10.2018. Smt. A. 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. 7. We have carefully considered the DGAP s Report and the documents placed on record to examine whether there was any reduction in the rate of tax during the implementation of the GST and whether the benefit of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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