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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: Maggi Noodles dealer was to be held liable for profiteering as it had not passed on benefit of reduction in rate of duty to applicant retailer in respect of 'Maggi Noodles pack of 35 gms' despite reduction in tax rate from 18 per cent to 12 per cent

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