Kerala Screening Committee on Anti-Profiteering Vs Saint Gobain India Pvt. Ltd
Date: April 3, 2019
Subject Matter
No profiteering if the rate of tax post GST is more than the rate in the pre-GST era
Summary
From the perusal of the facts of the case and the invoices placed on record that there was no reduction in the rate of tax on Gypsum Board w.e.f. 01-07-2017 instead the rate of tax in the pre GST era which was 14.75% has increased to GST @ 28% in the…
1. The present Report dated 26.09.2018, has been received from the Applicant No. 2 the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service 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 t…