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GST - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Profiteering - Courier Service - increase in the courier charges ...


Courier Service Charges and Tax Rates Rise; Section 171 of CGST Act 2017 Profiteering Not Invoked.

May 6, 2019

Case Laws     GST     NAPA

Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of “Courier Service” instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime - provisions of Section 171 of CGST Act, 2017 can not be invoked - no Profiteering

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