Pranesh Pathak Vs Bhutani International Medicos
Date: June 26, 2019
Subject Matter
'Bhutani International Medicos' failed to pass on the benefit of rate reduction on the supply of Sanitary Napkins.
Summary
The rate of tax on the product was reduced from 12% to NIL w.e.f. 27.07.2018 without the benefit of ITC. The DGAP vide Annexure-15 of his Report dated 29.03.2019 has found that the Respondent had increased his base price inspite of reduction in the r…
1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017 , an application was filed by the Applicant No. 1 alleging profiteering in respect of supply of “Sanitary Napkins” (hereinafter referred to as the product) by the Respondent. 2. The application was examined by the Standing Committee on Anti-profiteering in its meeting h…