Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Profiteering - supply of ‘Sujata Mixer Grinder 900W’ - rate of GST was reduced from 28% to 18% - by increasing the base price of the product the benefit of reduction in the tax rate was not passed on to the recipients by the Respondent and hence he has contravened the provisions of Section 171 of the CGST Act, 2017 - NAPA
Profiteering - supply of ‘Sujata Mixer Grinder 900W’ - rate of GST was reduced from 28% to 18% - by increasing the base price of the product the benefit of reduction in the tax rate was not passed on to the recipients by the Respondent and hence he has contravened the provisions of Section 171 of the CGST Act, 2017 - NAPA
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