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    <title>2018 (12) TMI 1403 - NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The application alleging profiteering by the Respondent for not passing on the benefit of tax rate reduction post-GST implementation was dismissed. The Directorate General of Anti-Profiteering&#039;s report showed no reduction in the tax rate on the product post-GST, as it had actually increased. Therefore, the allegation under Section 171 of the CGST Act, 2017 was deemed unsustainable. The case was closed, and the order was to be communicated to all parties involved.</description>
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      <description>The application alleging profiteering by the Respondent for not passing on the benefit of tax rate reduction post-GST implementation was dismissed. The Directorate General of Anti-Profiteering&#039;s report showed no reduction in the tax rate on the product post-GST, as it had actually increased. Therefore, the allegation under Section 171 of the CGST Act, 2017 was deemed unsustainable. The case was closed, and the order was to be communicated to all parties involved.</description>
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