2018 (12) TMI 1404

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....eport dated 28.09.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of Readymade Garments, namely, (a) Impact Shiits 700-800 HIS M.R.P. Rs. 439; (b) Impact Shirts 700-800 F/S M.R.P. Rs. 449; (c) Impact Shirts 900 H/S M.R.P. Rs. 489; (d) Impact Shirts 900 F/S M.R.P. Rs. 499; (e) Impact Shirts 1500 H/S M.R.P. Rs. 689; and (f) Impact....

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....ondent are mentioned in the table below:- Table S.No. Description of the Product Pre-GST Post-GST Difference in Price (Rs.) Invoice No./Date Tax Rate (CST) Base Price (RS) Invoice No./Date Tax Rate (GST) Base Price   1. Impact Shirts 700-800 H/S M.R.P. 439 211 dated 02/06/2017 2% 303/- 493 dated 14/08/2017 5% 303/- - 2. Impact Shirts 700-800 F/S M.R.P. 449 211 dated 02/06/2017 2% 310/- 493 dated 14/08/2017 5% 310/- - 3. Impact Shirts 900 H/S M.R.P. 489 211 dated 02/06/2017 2% 338/- 493 dated 14/08/2017 5% 338/- - 4. Impact Shirts 900 F/S M.R.P. 499 211 dated 02/06/2017 2% 345/- 493 dated 14/08/2017 ....