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CGST : Applicant has stated in his application before Standing Committee of Anti-profiteering that he had purchased the two items namely, (i) Lava CNC 240 Milling Machine with accessories and (ii) Lava Materials Approved Sintering Furnace D664 from the Respondent which were imported from Germany. Though the Respondent had quoted price of Rs. 59,06,000/- with additional 2% Central Sales Tax (CST) and 2% freight as per his quotation but he was asked to pay an amount of Rs. 71,08,462/- vide Tax Invoice which included IGST @18%. The Applicant No. 1 has alleged that after the implementation of the GST, a number of taxes viz. CST, Counter Veiling Duty (CVD) and Special Additional Duty (SAD) had been subsumed in the IGST but the Respondent had charged 18% IGST on Rs. 59,06,000/- which was the selling price and which included CVD and SAD etc. which had been merged in the IGST and hence he had been denied the benefit of Input Tax Credit (ITC) by the Respondent and therefore, action should be taken against him
• The National Anti-profiteering authority observed that Respondent has wrongly charged higher price from the Applicant as he should have reduced the base price to the extent of CVD (at 12.5%) which was chargeable on the amount mentioned in the quotation since in the period prior to GST no CENVAT credit was available for the CVD paid on the import of the goods whereas in the post GST period no CVD was charged instead IGST was charged on the import of goods which was available as ITC to the Respondent while supplying goods to the above Applicant.
• As the Respondent has charged more than the actual base price and the Respondent has profiteered at the expense of the Applicant in respect of the subject supplies made by him and has thus violated the provisions of Section 171 of CGST Act, 2017