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TMI Blog2019 (3) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... er, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member For the Applicant : Smt. A. Shainamol, Additional Commissioner, SGST, Kerala And Sh. Anwar Ali T.P., Additional Commissioner 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 investigation under Rule 129 (6) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the COST Rules, 2017. 3. The DGAP had stated in his Report dated 28.09.2018 that vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017, the rate of GST was reduced from 28% to 18% on the above product. He has also stated that the Respondent had reduced the selling price (including GST) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGAP has further stated that after the tax rate was reduced from 28% to 18% w.e.f. 15.11.2017, the Respondent had maintained the same base price post reduction, resulting in reduction in the cum-tax price from Rs. 175.40/- to Rs. 161.70/-. Thus, there was no contravention of Section 171 of the CGST Act, 2017 relating to profiteering, he has claimed. 5. The above Report was considered by the Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnexure-6 of the minutes of the Kerala State Screening Committee's meeting dated 08.05.2018, profiteering had been alleged against the Respondent mentioned in column 4 of the said Annexure, when the GST rate was revised downwards w.e.f. 15.11.2017. He has also submitted that since the transactions relied upon in the Annexure-6 were between the manufacturer and the wholeseller or between the wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eduction in the rate of tax w.e.f. 15.11.2017, resulting in reduction in the cum-tax price from Rs. 175.40/- to Rs. 161.70/-. Since the benefit of tax reduction has been passed on by the Respondent by commensurate reduction in his price, therefore, the Respondent cannot be held guilty under Section 171 of the above Act. 10. Based on the above facts it is clear that the Respondent has not contrave ..... X X X X Extracts X X X X X X X X Extracts X X X X
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