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TMI Blog2019 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 of Schedule-IV and Sl. No. 384 of Schedule-III) was reduced from 28% to 18%, vide Notification No. 27/2017-Central Tax (Rate) dated 22.07.2017. Further the Central Government, on the recommendation of the GST council had reduced the GST rate on Computer Monitors of size ranging between 20 inches to 32 inches from 28% to 18%, vide Notification No. 24/2018 Central Tax (Rate) dated 31.12.2018, w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the product Computer Monitor of 19.5 inch as has been alleged by the Applicant. We also find that the rate reduction from 28% to 18% vide Notification No. 24/2018 w.e.f. 01.01.2019 was only effective in the case of Computer Monitors of size ranging between 20 inches to 32 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.01.2019, vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 and did not pass on the benefit of reduction in the GST rate to the recipients by way of commensurate reduction in the price. Along with his application, the Applicant No. 1 had submitted copies of screen shots captured from the website www.hpshopping.in 2. The above reference was examined by the Standing Committee on Anti-profiteering in its meeting and vide its minutes dated 11.03.2019 it had forwarded the same to the DGAP to conduct a detailed investigation in order to examine the allegation made by the above Applicant. 3. On receipt of the above reference from the Standing Committee on Anti-profiteering, The DGAP had issued notice to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent has further submitted that as per the Rules only the recipient who had purchased the product was eligible for the benefit of the notification referred above and in this case the Applicant No. 1 was not the actual buyer of the product and therefore he could not make claim for the benefit of GST rate reduction. (c) The Respondent further stated that the above Applicant's allegation that the price for the product which fitted into the size bracket of 17 inches to 20 inches was reduced from 28% to 18% w.e.f. 01.01.2019. Vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 was baseless and incorrect because the GST rate was reduced only on the Computer Monitor of size bracket 20 inches to 32 inches . Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate) dated 28.06.2017. The GST rate on Computer Monitor exceeding 17 inches but not exceeding 20 inches (Sl. No. 154 of Schedule-IV) was reduced from 28% to 18%, vide Notification No. 27/2017-Central Tax (Rate) dated 22.07.2017. Further the Central Government, on the recommendation of the GST Council had reduced the GST rate on Computer Monitors of size ranging between 20 inches to 32 inches from 28% to 18%, vide Notification No. 24/2018 Central Tax (Rate) dated 31.12.2018, w.e.f. 01.01.2019. 7. The Report further states that the product HP V202b 19.5 inch Computer Monitor on which allegation was made by the Applicant No. 1 related to the category of Computer Monitors exceeding 17 inches but not exceeding 20 inches which wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the record it is revealed that the Central Government, on the recommendation of the GST Council, had levied 28% GST on Computer Monitors exceeding 17 inches (S. No. 154 of Schedule-IV and Sl. No. 384 of Schedule-III), vide Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. The GST rate on Computer Monitors exceeding 17 inches but not exceeding 20 inches (Sl. No. 154 of Schedule-IV and Sl. No. 384 of Schedule-III) was reduced from 28% to 18%, vide Notification No. 27/2017-Central Tax (Rate) dated 22.07.2017. Further the Central Government, on the recommendation of the GST council had reduced the GST rate on Computer Monitors of size ranging between 20 inches to 32 inches from 28% to 18%, vide Notification No. 24/2018 Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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