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Anti-profiteering provisions shall not apply if base price of product remain same even after reduction in GST rate

March 14, 2019[2019] 103 taxmann.com 183 (NAA)
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GST: Where there had been no change in base price of Ceramics Glazed Wall Tiles, after reduction in GST rate with effect from 15-11-2017, allegation of profiteering was not established against respondent-supplier in terms of section 171

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