https://www.taxtmi.com/caselaws?id=388219 The National Anti-Profiteering Authority dismissed the application against the Respondent, alleging non-passing of the benefit of a GST rate reduction on a book. It was found that the book was exempt from GST since 2017, and there was no reduction in the applicable GST rate post-01.01.2019. The Respondent did not charge GST before or after the rate reduction date, negating the profiteering allegation. However, the Authority noted a violation regarding the lack of HSN classification in the invoices issued by the Respondent, requiring further examination by the Jurisdictional Commissioner for corrective action. en-us Wed, 06 Nov 2019 00:00:00 +0530 Thu, 19 Nov 2020 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388219 The National Anti-Profiteering Authority dismissed the application against the Respondent, alleging non-passing of the benefit of a GST rate reduction on a book. It was found that the book was exempt from GST since 2017, and there was no reduction in the applicable GST rate post-01.01.2019. The Respondent did not charge GST before or after the rate reduction date, negating the profiteering allegation. However, the Authority noted a violation regarding the lack of HSN classification in the invoices issued by the Respondent, requiring further examination by the Jurisdictional Commissioner for corrective action. Case-Laws GST Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388219