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

April 6, 2019[2019] 104 taxmann.com 119 (NAA)
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GST : There was no reduction in rate of tax on Gypsum Board (HSN Code 6809 11 00) w.e.f. 1-7-2017 instead rate of tax in pre GST era which was 14.75% has increased to GST @ 28% in post GST era; therefore, allegation of profiteering against respondent supplier on supply of Gypsum Board is not sustainable in terms of section 171 of the CGST Act, 2017

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