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No profiteering on supply of ‘Jockey Brief’, as tax rate remained same in Pre-GST and Post-GST era: NAA

February 5, 2019[2019] 102 taxmann.com 86 (NAA)
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CGST : Where applicant alleged profiteering by respondent on supply of "Brief"(Jockey Brief IC 125 M Black), 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-Profiteering alleging profiteering by the respondent on the supply of "Brief"(Jockey Brief IC 125 M Black), 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 impugned application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP for detailed investigation.

• The DGAP has submitted in his report that the rate of tax on the abovesaid 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 rate of tax on 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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