State Level Screening Committee on Anti-Profiteering Vs Mak Plywood Industries Pvt. Ltd
Date: April 25, 2019
Subject Matter
No profiteering if there is no increase in unit price of the product in the post-GST era as compared to the pre-GST era when the applicable tax was reduced
Summary
It is apparent from the perusal of the facts of the case that there was a decrease in the per unit base price (excluding GST) of the product in the post-GST era as compared to the pre-GST era when the applicable tax was reduced from 28.81% to 28%, wh…
1. The present Report dated 26.09.2018, has been received from the Applicant No. 2 i.e. the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The 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 Comm…