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Seller booked for profiteering for increasing base price despite GST rate reduction on sale of electric chimney

May 8, 2019[2019] 105 95 (NAA)

GST: Where respondent-seller did not reduce price of electric chimney after reduction in rate of GST from 28 per cent to 18 per cent w.e.f. 15-11-2017, respondent had contravened provisions of section 171

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