2019 (1) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... from the Applicant No, 2 i.e. The Directorate 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 supply of four models of Motor Car, namely, 'Wagon R VXI AMT', 'Swift VXI', 'Alto 800 LXI' & Wagon R VXI' (HSN code- 8703), 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. In this regard, the Kerala State Screening Committee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....icable tax rate and discounted price (excluding VAT or GST) of the said products supplied by the Respondent are furnished in Table-B below:- Table-B Particulars Wagon R AMT Swift VXI (O) Wagon R VXI Alto 800 1-XI Pre-GST Post-GST Pre-GST Post-GST Pre-GST Post-GST Pre-GST Post-GST Invoice No.   11809050 11931762 11608607 1143723 11614808 1130822 11618491 1124140 Invoice Date   2.6.17 19.7.17 3.04.17 15.9.17 4.4.17 19.9.17 5.4.17 15.9.17 Base price (Before Discount) A 335,599 335,599 403,632 403,632 310,723 310,723 210,128 213,012 Freight & Admin Charges B 559 559 559 559 559 559....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Q=2 9% of O+P - 7,191 - 7,745 - 7,180 - 7,180 Dealer Landed price R=M to Q 405,928 455,467 493,897 553,620 377,701 419,314 251 ,309 281,170 3. The DGAP has further stated that the aforementioned supporting invoices show that there was an increase in the rate of tax on the products namely, 'Wagon R AMT', 'Swift VXI', 'Alto 800 LXI' &'Wagon R VXI' (HSN code- 8703) from 15.63% in the pre-GST era to 29% in the post-GST era. The DGAP also stated that as per the Section 171(1) of the CGST Act, 2017 the anti-profiteering provisions are attracted only when there is a reduction in the rate of tax or increase in the input tax credit and therefore in the present case as there has been no reduc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was also observed from Table-'B' given above that even this negligible increase was on account of reduction in discount while the base prices excluding discounts had remained same. 6. The above Report was considered by the Authority in it's meeting held on 16.10.2018 and it was decided that as there was no private applicant, the Kerala Screening Committee should be asked to appear before the Authority and accordingly on 30.10.2018. Smt. A. Shainamol, Additional Commissioner, SGST, Kerala appeared on behalf of the Applicant No. 1.During the hearing she agreed to the Report submitted by the DGAP. 7. We have carefully considered the DGAP's Report and the documents placed on record to examine whether there was any reduction in the rate o....