Rahul Sharma Vs Gyan Books Pvt Ltd
Date: November 6, 2019
Subject Matter
Question of profiteering does not arise when no GST is charged before and after the change in GST rate
Summary
1. The invoices dated 24.09.2018 and 09.01.2019, issued by the Respondent in respect of supply of the said book “Ragas in Hindustani Music: Conceptual Aspects (without cassette)” to his buyers does not contain the HSN code, which is a req…
1. The present Report dated 11.06.2019 has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129(6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The brief facts of the present case are that the Standing Committee on Anti-Profiteering vide the minutes of its meeting held on 11.03.2019 had forward…