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    <title>2019 (4) TMI 380 - NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The case involved an allegation of profiteering post-GST implementation on &#039;Gypsum Board&#039;. The DGAP&#039;s report confirmed no tax rate reduction, leading to dismissal of the application under Section 171 of the CGST Act, 2017. The Authority&#039;s decision was based on the absence of a tax rate decrease, making the profiteering claim unsustainable. The case was concluded with the order to share the decision with relevant parties.</description>
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      <description>The case involved an allegation of profiteering post-GST implementation on &#039;Gypsum Board&#039;. The DGAP&#039;s report confirmed no tax rate reduction, leading to dismissal of the application under Section 171 of the CGST Act, 2017. The Authority&#039;s decision was based on the absence of a tax rate decrease, making the profiteering claim unsustainable. The case was concluded with the order to share the decision with relevant parties.</description>
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