Director General of Anti-Profiteering Vs M/s Neeva Foods Pvt Ltd

The rate of GST on the restaurant service supplied by the respondent was reduced from 18% to 5% with effect from November 15, 2017,however the benefit of such reduction had not been passed on by the respondent to his recipient in terms of Section 171 of CGST Act, 2017. M/s Neva Food Private Limited is guilty for not passing the GST rate reduction benefit to the consumers and contravened the provisions of Section 171(1) of CGST Act, 2017.