9911796707
TMI Blog2019 (11) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... estigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the Standing Committee on Anti-Profiteering vide the minutes of its meeting held on 11.03.2019 had forwarded an application dated 28.02.2019 filed by the Applicant No. 1, to the DGAP. The Applicant No. 1 had stated in his application that the Respondent had resorted to profiteering in respect of supply of the book titled "Ragas in Hindustani Music: Conceptual Aspects (without cassette)" The Applicant No. 1 had also alleged that the Respondent had maintained the same selling price for the above said book despite reduction in the GST rate from 12% to NIL vide Notification No. 25/2018-Central Tax (Rate) dated 31.12.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Applicant No. 1 also did not avail of the said opportunity. 3. The Respondent vide his submissions dated 09.04.2019 submitted his reply stating that he was dealing in trading of text books which fell under the HSN code 4901 and which had been exempted from GST vide Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017 (3. No. 119) and that he had not been charging any GST from his customers ever since coming into effect of GST i.e. even before the Notification 25/2018-Central Tax (Rate) dated 31.12.2018 came into force, i.e. on 01.01.2019. The Respondent also submitted the copies of the invoices issued to his customers pre and post 01.01.2019. 4. The DGAP in his report has stated that the main issue for determination was whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase price during the entire period and had not charged GST on the base price and apparently there was no reduction in the GST rate on the above said book w.e.f. 01.01.2019. 7. Vide his Report, the DGAP further stated that Section 171(1) of the CGST Act, 2017 can be invoked in the event where there is a reduction in the rate of tax or an increase in input tax credit and in the present case, since neither of the aforesaid conditions had been met, Section 171 of CGST Act, 2017 may not be applicable to the facts of the present case. 8. The investigation Report was received by the National Anti-Profiteering Authority from the DGAP on 13.06.2019 and was considered in the sitting of the Authority held on 18.06.2019 and it was decided to accord a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gas in Hindustani Music: Conceptual Aspects (without cassette)" to his buyers does not contain the HSN code, which is a requirement under the provisions of Section 31 of the CGST Act, 2017. We observe that the main allegation of the Applicant No. 1 is that the Respondent had maintained the same selling price for the book even after the Notification No. 25/2018-Central Tax (Rate) dated 31.12.2018 had come into force and that the Respondent had not passed the benefit of reduction in the GST rate to the recipients. In this context, we have perused the invoices dated 24.09.2018 and 09.01.2019, issued by the Respondent in respect of supply of the said book "Ragas in Hindustani Music: Conceptual Aspects (without cassette)" and we observe that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
