Kerala State Level Screening Committee on Anti-Profiteering v. Asian Granito India Ltd
Date: December 24, 2018
Court: National Anti-Profiteering Authority
Bench:
Type: Anti-Profiteering
Subject Matter
Asian Granito India not guilty of profiteering on supply of Granure Hard Nero or Crema tiles
Summary
- The Kerala State Screening Committee on Anti-Profiteering has alleged profiteering by respondent on supply of Granure Hard Tiles by not passing on benefit of reduction in rate of tax at time of implementation of GST with effect from 15.11.2017. The DGAP (Directorate General of Anti-Profiteering) has noted that there the rate of tax has been decreased from 28 per cent to 18 per cent from 15.11.2017 by virtue of notification 41/2017-CTR .
- From the invoices referred by the applicant, it is evident that the base prices of the products in question had remained same. It is also observed from the Screening Committee's report that sale price of these products was reduced from Rs. 1037.52 (pre-GST revision) to Rs. 840.68 (post-GST revision) when the GST rate on the above items was revised from 28 per cent to 18 per cent. Thus, it is clear that the base prices have not changed and accordingly the selling prices of the products have been reduced. This fact has also not been disputed by the applicant. It is apparent from the perusal of the facts of the case that the respondent had duly passed on the benefit of reduction in the tax rate by keeping the base price constant thus reducing the selling price of the products in question, anti-profiteering provisions contained in section 171(1) were not attracted.