Kerala State Level Screening Committee on Anti-Profiteering v. Peps Industries (P.) Ltd

The Kerala State Screening Committee on Anti-Profiteering has alleged profiteering by respondent on supply of Spring Mattress by not passing on benefit of reduction in rate of tax at time of implementation of GST with effect from 1-7-2017. The DGAP (Directorate General of Anti-Profiteering) has noted that there was no reduction in the rate of tax on the above product with effect from 1-7-2017 and that the rate of tax in the Post-GST era has been increased from 14.5 per cent to 28 per cent .Therefore, it is held by the National Anti-Profiteering Authority (NAA) that the allegation of profiteering is not sustainable in terms of section 171 of the CGST Act, 2017