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2018 (12) TMI 1001
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....8<br>19/2018 - -<br>GST<br>Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member And Ms R. Bhagyadevi, Technical Member For the Applicant : Smt. A. Shainamol, Additional Commissioner, SGST, Kerala, Sh. Anwar Ali, Additional Commissioner ORDER 1 . The present report dated 19.09.2018, has been received from the Applicant No. 2 i.e. The Directorate General of Anti-Profiteering (DGA....
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....ued by the Respondent, one dated 06.02.2017 (Pre-GST) and the other dated 18.12.2017 (Post-GST). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his report dated 19.09.2018 ....
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.... 5% 238/- 4. The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no reduction in the rate of tax on the product "Eastern Meat Masala" which was 5% both in the pre-GST era as well as in the post-GST era (GST). Further, it was also intimated by The DGAP that the Respondent did not increase the per unit base price (exclud....
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....onal Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1. During the hearing she agreed to the report submitted by the DGAP. 6. We have carefully examined the DGAP's report and the documents on record and find that the following issues are required to be settled in the present proceedings:- I. Whether there was reduction in the rate of tax on the product in questio....