Profiteering - supply of ‘Sujata Mixer Grinder 900W’ - rate of GST was reduced from 28% to 18% - by...

Profiteering - supply of ‘Sujata Mixer Grinder 900W’ - rate of GST was reduced from 28% to 18% - by increasing the base price of the product the benefit of reduction in the tax rate was not passed on to the recipients by the Respondent and hence he has contravened the provisions of Section 171 of the CGST Act, 2017 - NAPA .....

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