Kerala State Screening Committee on Anti-profiteering Vs M/s S. .J. Spices Ltd
Date: January 31, 2019
Subject Matter
Anti-profiteering provisions on supply of Black Pepper are not attracted when there is no reduction in tax rate post GST
Summary
There was no reduction in the rate of tax on Black Pepper w.e.f. 01.07.2017 and hence there is no contravention of the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017. Therefore the application filed by the Applicants…
1. The present report dated 30.10.2018 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…