2018 (12) TMI 1401

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....- -<br>GST<br>SH. B. N. SHARMA, CHAIRMAN SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, TECHNICAL MEMBER, SH. AMAND SHAH, TECHNICAL MEMBER Smt. A. Shainamol, Additional Commissioner, SGST, Kerala for the Applicant No. 1. Sh. Anwar Ali T. P., Additional Commissioner for the Applicant No. 2. ORDER 1. The present report dated 27.09.2018, has been received from the Applicant No. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2017 (Pre-GST rate reduction) and the other dated 28.11.2017 (Post-GST rate reduction). 2. The above application was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it&#39;s 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 27.09.2018 that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 28.11.2017&nbsp; 18% 743.95/- - 2. 1110/1716/G01063 dated 28.11.2017 28% 650.93/- 1110/1716/G02733 dated 28.11.2017 18% 650.92/- -0.01/- 4. The DGAP has further stated that the aforementioned supporting invoices show that the Respondent did not increase the per unit base price (excluding GST) of both the products after GST rate reduction w.e.f. 15. 11.2017, wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hether there was any reduction in the GST rate and whether the benefit of reduction in the rate of tax was passed on or not to the recipient as provided under Section 171 of the CGST Act. From the invoices referred above, it is evident that the base prices of both the products had remained same. It is also observed from the Annexure-6 attached with the Kerala Screening Committee&#39;s report that ....