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    <title>2020 (3) TMI 557 - NATIONAL ANTI-PROFITEERING AUTHORITY</title>
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    <description>The case involved determining whether the reduction in the GST rate on the product &quot;Bajaj Majesty MX 20 Steam Iron&quot; from 28% to 18% was passed on to consumers as required by law. The Directorate General of Anti-Profiteering (DGAP) found no evidence of profiteering as the base price remained unchanged post the rate reduction, and price increases were in line with the Respondent&#039;s business practices. The application alleging violation of Section 171 of the CGST Act, 2017 was dismissed, and the parties were informed accordingly.</description>
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      <description>The case involved determining whether the reduction in the GST rate on the product &quot;Bajaj Majesty MX 20 Steam Iron&quot; from 28% to 18% was passed on to consumers as required by law. The Directorate General of Anti-Profiteering (DGAP) found no evidence of profiteering as the base price remained unchanged post the rate reduction, and price increases were in line with the Respondent&#039;s business practices. The application alleging violation of Section 171 of the CGST Act, 2017 was dismissed, and the parties were informed accordingly.</description>
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