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Seller of ‘Sanitary Napkins’ indulged in profiteering by increasing base price despite GST rate reduction

November 22, 2019[2019] 111 396 (NAA)

GST : Where a supplier of product 'sanitary napkins' denied benefit of rate reduction to buyers of said product in contravention of provisions of section 171(1) thus resorting to profiteering, it would apparently be liable for imposition of penalty under provisions of said section

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