ABV & Company Vs The Professional Couriers
Date: May 2, 2019
Subject Matter
No profiteering established when there is no reduction in the rate of tax after the implementation of GST on the supply of Courier Service
Summary
There was no reduction in the rate of tax on supply of “Courier Service” after the implementation of GST, instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime. The fact that the Respondent had…
A report dated 31.07.2018, was received from the Applicant No 2, i.e. the Directorate General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules. 2017 stating that a reference dated 28.02.2018 was forwarded by thr, State level Screening Committee of Maharashtra to the Standing Committee on Anti-profiteering, recommending investigation in respect of…