Rahul Sharma Vs Cloudtail India Pvt. Ltd
Date: March 7, 2019
Subject Matter
Cloudtail India guilty of profiteering for not passing rate reduction benefit on the supply of printing cartridges
Summary
The petitioner has alleged that the respondent had not passed on the benefit of reduction in the GST rate applicable to the printing cartridges (HSN 8443) from 28% to 18% w.e.f. 15.11.2017 and had increased their base price, therefore there was no re…
1. The brief facts of the case are that under Rule 128 of the CGST Rules, 2017, a complaint dated 17.05.2018 was filed by the Applicant No. 1 against the Respondent before this Authority alleging that the Respondent had not passed on the benefit of reduction in the GST rate applicable to the printing cartridges (HSN 8443) from 28% to 18% w.e.f. 15.11.2017 and had increased their base price, theref…