D.S. Brothers Vs Durga Marketing Pvt. Ltd
Date: July 23, 2020
Subject Matter
Durga Marketing Pvt. Ltd guilty of profiteering on the supply of Duracell batteries
Summary
1. Central Government, on the recommendation of the GST Council, had reduced the GST rate on the “primary cells & primary Battery” (HSN-8506) from 28% to 18% w.e.f. 15.11.2017, vide Notification No. 41/2017 Central Tax (Rate) dated 14…
1. The present Report dated 18.12.2019 had been received from the Applicant No. 2 i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017 . The brief facts of the case are that an application was filed by the Applicant No. 1 before the Standing Committee on Anti-profiteering, under Rule 128 of…