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Maggi Noodles dealer liable for profiteering for not passing on benefit of reduced GST rate: NAA

October 9, 2018[2018] 98 taxmann.com 166 (NAA)
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CGST : Where respondent dealer had not passed on benefit of reduction in rate of duty to applicants in respect of 'Maggi Noodles pack of 35 gms' despite reduction in tax rate from 18 per cent to 12 per cent with effect from 15-11-2017, he would be liable for profiteering under section 171 of CGST Act, 2017. Respondent's contention that it passed the benefit by reducing the MRP of the 70 gms pack was unacceptable as benefit accrued due to reduction in rate of tax of one product cannot be passed on via another product. Maggi Noodle pack of 35 gms is distinct from a 70 gms pack and both the packs may be bought by the different recipients/customers and hence the benefit accruing to one customer cannot be given or denied to another nor can the benefit given to one set of customers arbitrarily enhanced and set off against another

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