Profiteering - Reduction in rate of GST on Paint from 28% to 18% ...

Case Laws GST

May 17, 2022

Profiteering - Reduction in rate of GST on Paint from 28% to 18% - failure to pass the benefit on to the customers - there are no reason to differ from the Report of the DGAP and we therefore agree with the findings of the DGAP that the provisions of Section 171 of the CGST Act 2017 have been contravened in this case and the Authority determine the profiteered amount at Rs. 4,19,069/- under the provision of Rule 133 (1) of the CGST Rules. - NAPA

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Profiteering - Reduction in rate of GST on Paint from 28% to 18% ...

Case Laws GST

May 17, 2022

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