9911796707
TMI Blog2019 (2) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of Section 171 of CGST Act, 2017 - Held that:- There was no reduction in the rate of tax on the above product w.e.f. 01.07.2017 and hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted - Also, there is no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not sustain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iteering, alleging profiteering by the Respondent on the supply of Trousers (Denim Jeans Design 899), 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. It was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. In this regard, the Kerala State Screenin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase prices (excluding VAT or GST) of the said product supplied by the Respondent are mentioned in the table below:- S. No. Description of the Product Pre-GST Post-GST Base Price (Rs.) Tax Rate (VAT) Tax Amount (Rs.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The above Report was considered by the Authority in its 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 asked to appear before the Authority. The Kerala Screening Committee was given three opportunities to plead the case on 28.11.2018, 08.01.2019 and 28.01.2019 but none appeared on the stipulated date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the perusal of the facts of the case and the evidence on record that there was no reduction in the rate of tax on the above product w.e.f. 01.07.2017 and hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Also, there is no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profitee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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