9911796707
TMI Blog2019 (2) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and hence there is no contravention of the anti- profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 - application filed by the Applicants is not sustainable in terms of Section 171 of the CGST Act, 2017 - application dismissed. - 06/2019 - - - Dated:- 31-1-2019 - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (HSN code 09041140), by not passing on the benefit of reduction in the rate of tax at the time of implementation of the GST w.e.f. 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017. In this regard, the Kerala State Screening Committee has relied on two invoices issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 M/S S.J. Spices/ M/S Kerala Spices, are mentioned in the table below:- Table Description of the Product Pre-GST invoices issued by M/s S.J. Spices dated 21.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of tax on the pre and post- CST era. Therefore, the of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established. 5. The above Report was considered by the Authority in it's meeting held on 13.11.2018 and it was decided that since there was no complainant/other applicant in this case, the Kerala Screening Committee be aske ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.' 9. It is clear 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 and hence we find that there is no contravention of the anti- profiteering p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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