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

April 5, 2019[2019] 104 120 (NAA)

GST : Where Kerala State Screening Committee on Anti-Profiteering, exercising under section 171, made an allegation on assessee that it was profiteering on supply of 'Vitrified Tiles Super Nano Plus' by not passing on benefit of reduction in rate of tax with effect from 15-11-2017, since it was clear from invoices placed on record that base price of product per box was Rs. 294.50 prior to 15-11-2017 and had remained same even after GST rate reduction with effect from 15-11-2017, allegation of anti-profiteering was not sustainable

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