Mattress Price Hike Due to Tax Increase Not Profiteering, Says Section 171 of CGST Act 2017.

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....Profiteering - supply of Peps Spring Koil Bornell Normal Maroon 75x60x6" Mattress - the rate of tax on the said product has increased from 14.5% (2% CST + 12.5% Excise) to 28% and therefore the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017.....