2019 (2) TMI 293

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....hnical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member For the Applicant No. 1. : None For the Applicant No. 2 : Sh. Anwar Ali T. P., Additional Commissioner, DG Anti-Profiteeing ORDER 1. The present report dated 30.10.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the C....

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....her dated 05.07.2017 (Post-CST). 2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017. 3. The DGAP has stated in his report dated 30.10.2018 that the invoice dated 21.06.2017 was issued by M/S S.J. Spices, while the p....

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....rice (Rs.) Total Tax (Rs) Total Price (Rs) Base Price (Rs.) GST (Rs) Total Price (Rs) Black Pepper 500/- per kg x 10000kg = Rs. 50,00,000/- 2,50,000/- 52,50,000/- 510/- per kg x 10000kg = Rs. 51,00,000/- 2,55,000/- 53,55,000/- Total Pre-GST Tax (VAT)(%) 5% Total Post GST Tax 5% 4. The DGAP has submitted product remained same in provisions of Secti....

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....rate between two periods. 7. We have carefully considered the Report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of tax and whether the provision of section 171 of CGST Act, 2017 are attracted in the case. 8. Perusal of Section 171 of the CGST Act shows that it provides as....