Case LawCase No. 59/2019
Sandeep Puri Vs Johnson & Johnson
- Court:
- National Anti-Profiteering Authority
- Date:
- November 21, 2019
- Type:
- Anti-Profiteering
Subject
Johnson & Johnson guilty of profiteering on the supply of Sanitary Napkins
Anti-Profiteering
Summary
Vide Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018 , the rate on " Sanitary Napkin" was reduced from 12% to Nil w.e.f 27.07.2018. The DGAP (Director General of Anti-Profiteering) has found that the Respondent (Joh…
Judgement
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 and 2 before the Standing Committee on Anti-Profiteering after detailed study conducted by the Applicants to analyse the impact of reduction in the GST rate on “Sanitary Napkin” from 12% to Nil w.e.f 27.07.2018, vide Notificatio…