Kerala State Screening Committee on Anti-Profiteering Vs Rosata Vitrified Pvt. Ltd
Date: April 3, 2019
Subject Matter
No anti-profiteering if the base price of a product remains the same after GST rate reduction
Summary
It is clear that the base price of the product per box was Rs. 294.50 prior to 15.11.2017 and had remained the same even after GST rate reduction w.e.f. 15.11.2017. Therefore, the benefit of rate reduction appears to have been passed on. This Authori…
1. The brief facts of the case are that the Applicant No. 1, vide the minutes of its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of “Vitrified Tiles Super Nano Plus (HSN Code 69072100), by not passing on the benefit of reduction in the rate of tax w.e.f 11.2017, granted vide Not…