C. P. Rao Vs Unicharm India Pvt. Ltd
Date: June 26, 2019
Subject Matter
'Unicharm' failed to pass tax reduction benefit on the supply of Sanitary Napkins. Profiteering established.
Summary
It is revealed that the Central Govt. vide Notification No.19/2018-Central Tax (Rate) dated 26.07.2018 the Government had reduced the rate of GST from 12% to NIL without ITC in respect of the The product with effect from 27.07.2018, the benefit of wh…
1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 , the Applicant No. 1 vide his letter dated 03.08.2018, addressed to the Member (Budget), Central Board of Indirect Taxes and Customs (CBIC), informed that the prices of “Sanitary Napkins” hereinafter referred to as “the product” were not reduced by the Respondent…