Case LawCase No. 42/2020
D.S. Brothers Vs Durga Marketing Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- July 23, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Durga Marketing Pvt. Ltd guilty of profiteering on the supply of Duracell batteries
Anti-Profiteering
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…
Judgement
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…