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2018 (12) TMI 1602
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....>GST<br>SH. B.N. SHARMA, CHAIRMAN, SH. J. C. CHAUHAN, TECHNICAL MEMBER, MS. R. BHAGYADEVI, 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 28.09.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profit....
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....this regard, the Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 30.10.2017 (Pre-CST rate revision) and the other dated 04.12.2017 (Post GST rate revision). 2. The above reference was examined by the Standing Committee on Anti-Profiteering and was further referred to the DGAP vide minutes of it's meeting dated 02.07.2018 for detailed investiga....
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....all Speaker 661T SKN/17-18/1469 dated 30.10.2017 28% 545/- SKN/17-18/1761 dated 04.12.2017 18% 545/- 4. The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no increase in the per unit price (excluding GST) in respect of both the products mentioned in the above invoices. The base Price per unit excluding GST remained sam....
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....arefully examined the DGAP's Report and the documents placed on record and find that the following issues are required to be settled in the present proceedings:- I. Whether there was reduction in the rate of tax on the above products in question w.e.f. 15.11.2017? II. Whether any benefit of reduction in the rate of tax was to be passed on? 7. Perusal of Section 171 of the CGST Act 201....