2019 (2) TMI 297

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....devi, 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 31.10.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax ....

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....ted 21.10.2017 (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 31.10.2018 that the "Shorts"(HSN Code 62034200), was exempted from Central Excise duty, vide ....

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....f tax on the product remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established. 5. The above Report was considered by the Authority in its meeting held ....

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....e 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 under:- (1). "Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in pric....