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    <title>2019 (2) TMI 293 - THE NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The Kerala State Screening Committee alleged profiteering by the Respondent on the supply of &quot;Black Pepper&quot; post-GST implementation. The DGAP&#039;s investigation revealed no reduction in tax rates on &quot;Black Pepper&quot; after GST, leading to a finding that the Respondent did not contravene Section 171 of the CGST Act, 2017, which requires passing on tax benefits to consumers. The application against the Respondent was deemed unsustainable, and the case was closed.</description>
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      <description>The Kerala State Screening Committee alleged profiteering by the Respondent on the supply of &quot;Black Pepper&quot; post-GST implementation. The DGAP&#039;s investigation revealed no reduction in tax rates on &quot;Black Pepper&quot; after GST, leading to a finding that the Respondent did not contravene Section 171 of the CGST Act, 2017, which requires passing on tax benefits to consumers. The application against the Respondent was deemed unsustainable, and the case was closed.</description>
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