2018 (12) TMI 1600

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....Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service 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 "Handloom Design-King Supreme Lungi" (HSN Code 54078460), by not passing on the benefit of reduction in the rate of tax at the time of implementation of GST w.e.f 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 1....

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.... 170.10 5% 8.51 178.61 4. Economy [F] 2.00 MTR Lungies 133 NIL NIL 133.00 125.10 5% 6.26 131.36 5. Mourya [F] 2.00 MTR Printed Lungies 118 NIL NIL 118.00  110.70 5% 5.54 116.24 Total Tax Pre-GST (%) NIL Total Tax Post-GST (%) 5%     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 "Handloom Design-King Supreme Lungi" which was at nil rate in the pre-GST era and @ 5% in the post-GST era (GST). Further, it was also intimated by The DGAP that as seen from the Sl. No. 54 of Annexure-7 of the minutes of the meeting of the Kerala State Scr....