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Anti-profiteering provisions shall not apply when effective tax rate is increased post-implementation of GST

March 14, 2019[2019] 103 185 (NAA)

GST: Where rate of tax on product, i.e., Little Stars Dhoti (5-6), was 2 per cent in pre-GST era (CST) which was increased to 5 per cent in post-GST era (GST) and respondent seller did not increase base price (excluding tax) of product, there was no reduction in rate of tax on product with effect from 1-7-2017 and rate of tax in post-GST era had also been increased from CST at rate of 2 per cent to IGST at rate of 5 per cent and, therefore, allegation of profiteering was not sustainable in terms of section 171

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