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Profiteering Allegations on Panasonic LED Supply Dismissed Due to Post-GST Tax Rate Change Under CGST Act Section 171.

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....Profiteering - supply of “Panasonic LED TH43E200DX#45580” - the rate of tax in the Post-GST era has also been increased from 26.79% to 28%, therefore, the allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017.....

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