Profiteering - sales prices of the products to all franchises, ...
Case Laws GST
August 2, 2023
Profiteering - sales prices of the products to all franchises, disproportionate to the loss of ITC or not - Since, there had been no reduction in the rate of tax in respect of the services i.e. Royalty Service and Advertisement Services provided by the Respondent, the provisions of Section 171 of the Act were not applicable with respect to these services - CCI
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