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No profiteering on supply of ‘Little Star Dhoti 406’, as tax rate remained same in Pre-GST and Post-GST era: NAA

February 5, 2019[2019] 102 taxmann.com 84 (NAA)
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CGST : Where applicant alleged profiteering by respondent on supply of 'Little Star Dhoti 406' (HSN Code 52081110), by not passing on benefit of reduction in rate of tax at time of implementation of GST w.e.f. 1-7-2017, since there was no reduction in rate of tax on said product w.e.f 1-7-2017, hence, anti-profiteering provisions contained in section 171(1) were not attracted

• The applicant had referred the present case to the Standing Committee on Anti-Profittering alleging profiteering by the respondent on the supply of 'Little Star Dhoti 406' (HSN Code 52081110), by not passing on the benefit of reduction in the rate of tax at the time of implementation of GST w.e.f. 1-7-2017. Thus, it was alleged that the respondent had indulged in profiteering in contravention of the provisions of section 171 of CGST Act, 2017.

• The DGAP has submitted in his report that the rate of tax on the above said product remained same in the pre-GST and the post-GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same.

• It is clear from the perusal of the facts of the case that there was no reduction in the tax rate of the above product w.e.f. 1-7-2017, hence, the anti-profiteering provisions contained in section 171(1) are not attracted.

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