Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans
Date: February 4, 2019
Subject Matter
Anti-profiteering provisions on supply of Jockey Shorts are not attracted as there was no reduction in tax rate post GST
Summary
There was no reduction in the rate of tax on the above product w.e.f. 01.07.2017, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Hence, there is no merit in the application filed by the Ap…
1. The present report dated 31.10.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017 . The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, vide the minutes of its meeting held on 08.05.2018 had referred the present case…