https://www.taxtmi.com/article/detailed?id=8964 Investigation into alleged profiteering assessed whether the GST rate reduction applied to the specific book and whether the supplier passed any tax benefit to buyers. The book was classified as a printed book and the supplier did not charge GST on the base price before or after the rate change; consequently, no tax benefit existed to be passed on. The authority flagged absence of HSN codes on invoices for further jurisdictional review of classification and invoice compliance. en-us Sat, 22 Feb 2020 10:08:57 +0530 Sat, 22 Feb 2020 10:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8964 Investigation into alleged profiteering assessed whether the GST rate reduction applied to the specific book and whether the supplier passed any tax benefit to buyers. The book was classified as a printed book and the supplier did not charge GST on the base price before or after the rate change; consequently, no tax benefit existed to be passed on. The authority flagged absence of HSN codes on invoices for further jurisdictional review of classification and invoice compliance. Articles Goods and Services Tax - GST Sat, 22 Feb 2020 10:08:57 +0530 https://www.taxtmi.com/article/detailed?id=8964