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TMI Blog2019 (2) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... br>11/2019 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... ce No. 19 dated 01.042017 (Pre-GST) and the other invoice No. GB 1608 dated 09.10.2017 (Post-GST). 2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his report dated 08. Il .2018 that the "So ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D) 94.29 5% 4.71 99 94.29 5% 4.72 99.01 Tax Pre-GST (%) 5% Tax Post-GST (%) 5% 4 The DGAP has submitted in his report that the rate of tax on the product remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of tax and whether the provisions of section 171 of CGST Act, 2017 are attracted in the case. 8. Perusal of Section 171 of the CGST Act shows that it provides as under:- (1). "Any reduction in rate of tax on any supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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