Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Profiteering - Sanitary Napkin - allegation is that the ...

Case Laws     GST

August 12, 2022

Profiteering - Sanitary Napkin - allegation is that the Respondent did not pass on the benefit of exemption of GST on Sanitary Napkin by way of commensurate reduction in price - , since the recipients of the benefit, as determined, other than the Applicant, are not identifiable, the Respondent is directed to deposit an amount of Rs. 2,094/- in two equal parts of Rs. 1047/-each in the Central Consumer Welfare Fund and the Uttar Pradesh Consumer Welfare Fund as per the provisions of Rule 133 (3) (e) of the CGST Rules 2017, along with interest payable @ 18% to be calculated from the dates on which the above amount was realized by the Respondent from, his recipients till the date of its deposit in the said fund. - NAPA

View Source

 


 

You may also like:

  1. Profiteering - Sanitary Napkins - allegation proved that the reduction of rate of GST not passed on by way of commensurate reduction in prices - Contravention of section...

  2. Profiteering - purchase of Stayfree Sanitary Napkins - allegation is that reduction in the rate of Input Tax Credit has not been passed y commensurate reduction of the...

  3. Profiteering - Sanitary Napkins - prices of the product not reduced despite reduction in the rate of GST on the said product from 12% to Nil - Case is made out against...

  4. Profiteering - Construction services - allegation is that the benefit of ITC not passed to customers/flat buyers/recipients, by way of commensurate reduction in the...

  5. Profiteering - purchase of Flat no. A-802 in Respondent’s project “Azea Botanica” - allegation that benefit of reduction in the rate of GST not passed on - contravention...

  6. 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...

  7. Profiteering - Sanitary Napkin - Respondent No. 2 i.e seller of the product has clearly increased the base price of the product - as seen from the records reversal of...

  8. Profiteering - supply of “Sanitary Napkins” - It's an admitted fact that the rate of tax on the product was reduced from 12% to NIL w.e.f. 27.07.2018 without the benefit...

  9. Profiteering - purchase of Duplex Row House - it is alleged that the Respondent had not passed on the benefit of ITC although he had charged GST @12% w.e.f. 01.07.2017...

  10. Profiteering - Respondent had increased the price of the flat after the introduction of GST - benefit of Input Tax Credit (ITC) not passed on - the Respondent has...

  11. Profiteering - DTH services - Entertainment Tax was neither allowed as ITC in pre GST era nor has been allowed in the GST era and same was borne by the Respondent hence...

  12. 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...

  13. Profiteering - purchase of flat in the Respondent's project Heritage Max - allegation is that the Respondent had not passed on the benefit of ITC - This benefit was...

  14. Profiteering - purchase of Flats - allegation that the Respondent had not passed on the benefit of Input Tax Credit (ITC) availed by him by way of commensurate reduction...

  15. Profiteering - purchased a flat in the Respondent's project - allegation is that the Respondent had not passed on the benefit of Input Tax Credit (ITC) to him by way of...

 

Quick Updates:Latest Updates