Profiteering - supply of “Food Processor” - allegation that the ...

Company Ordered to Reduce Food Processor Price, Pass GST Reduction Benefits to Consumers per Section 171, Rule 133(3)(a) CGST Act.

June 3, 2020

Case Laws GST NAPA

Profiteering - supply of “Food Processor” - allegation that the benefit of GST at the time of implementation of the GST, is not passed on - contravention of section 171 of CGST Act - The Respondent is therefore directed to reduce the price of the impugned product as per the provisions of Rule 133 (3) (a) of the CGST Rules, 2017, keeping in view the reduction in the rate of tax so that the benefit is passed on to the recipients.

View Source

← Previous Next →

Profiteering - supply of “Food Processor” - allegation that the ...

Company Ordered to Reduce Food Processor Price, Pass GST Reduction Benefits to Consumers per Section 171, Rule 133(3)(a) CGST Act.

June 3, 2020

Case Laws GST NAPA

You may also like:

The High Court held that the petitioner's failure to pass on the benefits of GST rate reduction from 01.01.2019 to the viewers by reducing ticket prices until 11.03.2019...

Profiteering in GST rates for admission to cinema exhibitions. Despite a reduction in GST rates from 28% to 18%, the benefit was not passed on to consumers, and instead,...

Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

Profiteering - supply of “American Tourister Sky Tracer HL Blue 68 cm Hard Trolley” - allegation that the Respondent did not reduce the selling price of the above...

Profiteering - benefit of reduction in the GST rate not passed - base price of goods also increased - Respondent has violated the provisions of section 171 in as much as...

Respondent resorted to profiteering by not reducing selling price commensurately despite GST rate reduction from 28% to 18% on cinema tickets above Rs. 100, from...

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees - benefit of...

Profiteering - supply of "ECLAT SERUM" - allegation is that Respondent had not passed on the benefit of reduction in the GST rate by the way of commensurate reduction in...

Profiteering - base prices of 1383 goods had been increased by the Respondents after the rate of tax was reduced - allegation that the Respondents had not passed on the...

Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate...

Anti-profiteering - if the benefit of ITC, which was not available earlier, was made available to the Respondent in the post GST period, it was incumbent on the...

Profiteering - supply of Services by way of admission to exhibition of cinematography films - benefit of reduction in the GST rate not passed on - the Respondent is...

Profiteering - Reduction on rate of tax post GST - whether the rate of tax on the car had been reduced post-GST - Authority found that, the benefit of reduction in the...

Validity of assessment order - Amalgamation - transfer pricing order u/s. 92CA(3) was passed against non-est (amalgamated) company - assessment order though passed in...

Profiteering - allegation is that the benefit of reduction on the ITC not passed on by way of commensurate reduction in the price - The Respondent cannot deny the...

Quick Updates: