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

April 6, 2019[2019] 104 119 (NAA)

GST : Where Kerala State Screening Committee on Anti-Profiteering, exercising under section 171, made allegation on assessee that it was profiteering on supply of 'Gypsum Board' by not passing on benefit of reduction in rate of tax at time of implementation of GST Act with effect from 1-7-2017, since it was apparent from perusal of invoices placed on record that there was no reduction in rate of tax on above product with effect from 1-7-2017, allegation of profiteering was not sustainable

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