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    <title>Courier Service Charges and Tax Rates Rise; Section 171 of CGST Act 2017 Profiteering Not Invoked.</title>
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    <description>Profiteering - Courier Service - increase in the courier charges rate from &amp;#8377; 69.50/- to &amp;#8377; 80/- - There was no reduction in the rate of tax on supply of “Courier Service” instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime - provisions of Section 171 of CGST Act, 2017 can not be invoked - no Profiteering</description>
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      <description>Profiteering - Courier Service - increase in the courier charges rate from &amp;#8377; 69.50/- to &amp;#8377; 80/- - There was no reduction in the rate of tax on supply of “Courier Service” instead there was increase in the rate of tax from 15% in pre-GST regime to 18% in post-GST regime - provisions of Section 171 of CGST Act, 2017 can not be invoked - no Profiteering</description>
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