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    <title>2019 (2) TMI 738 - THE NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The National Anti-Profiteering Authority found that the respondent did not contravene Section 171 of the CGST Act, 2017 as there was no reduction in the tax rate on shirts pre and post-GST implementation. The Kerala State Screening Committee&#039;s argument for a deduction under the Kerala CST Act, 2017 was dismissed due to lack of legal basis and the increase in the IGST rate. The application was therefore rejected, and the case was closed.</description>
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      <description>The National Anti-Profiteering Authority found that the respondent did not contravene Section 171 of the CGST Act, 2017 as there was no reduction in the tax rate on shirts pre and post-GST implementation. The Kerala State Screening Committee&#039;s argument for a deduction under the Kerala CST Act, 2017 was dismissed due to lack of legal basis and the increase in the IGST rate. The application was therefore rejected, and the case was closed.</description>
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