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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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CGST : Where applicant filed an application against respondent before Anti Profiteering Authority alleging that respondent had not passed on benefit of reduction in GST rate applicable to printing cartridges (HSN 8443) from 28 per cent to 18 per cent with effect from 15-11-2017 and had increased their base price, due to which there was no reduction in price charged from recipients, it was held that by increasing base price of said goods and also by increasing cum-tax price charged from recipients post GST rate reduction, benefit of GST rate reduction was not passed on by respondent to recipients and respondent had indulged in profiteering and, therefore, respondent was directed to reduce price of product as per provisions of Rule 133(3)(a) of CGST Rules, 2017 by making commensurate reduction in prices, keeping in view reduction in rate of tax

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