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TMI Blog2019 (6) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act, 2017 - it was alleged that the Respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) - benefit of reduction in the tax rate or additional input tax credit had not been passed - HELD THAT:- The complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17. The brief facts of the case are that an Application was filed by the Applicant No. 1 under Rule 128 of the Central Goods and Service Tax (CGST) Rules, 2017 against the Respondent alleging that the Respondent had charged extra VAT, EDC (External Development Charges) and IDC (Internal Development Charges) 2. The above application was examined by the Standing Committee on Anti-Profiteering and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the aforesaid project was completed in August, 2015, well before the implementation of the GST w.e.f. 01.07.2017. 5. The DGAP has concluded in his reporting that as the project was completed in the pre-GST period, no benefit of reduction in the tax rate or additional input tax credit was required to be passed on and hence, the case did not attract the provisions of Section 171 (1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided by this Authority is as to whether the provisions of section 171 of the CGST Act, 2017 are attracted in this case or not. 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 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." ..... X X X X Extracts X X X X X X X X Extracts X X X X
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