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Cloudtail India booked for profiteering for increasing base price of printer cartridges despite GST rate reduction

March 8, 2019[2019] 103 taxmann.com 119 (NAA)
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GST: Where applicant filed application before Anti-profiteering Authority alleging that respondent had not passed on benefit of reduction in GST rate applicable to printing cartiges (HSN 8443) from 28 per cent to 18 per cent, w.e.f. 15-11-2017 and had increased base price of product, respondent had failed to pass on benefit of reduction in rate of tax to receipients and was directed to reduce price of product as per provisions of rule 133(3)(a) of CGST Rules, 2017

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