2019 (2) TMI 739

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....isions)<br>Dated:- 11-2-2019<br>11/2019 - -<br>GST<br>Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member And Ms. R. Bhagyadevi, 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 08.11.2018 has been received from the Directorate General of Anti-Profitee....

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....ces issued by the Respondent, one invoice No. 19 dated 01.042017 (Pre-GST) and the other invoice No. GB 1608 dated 09.10.2017 (Post-GST). 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....

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.... (Rs.) Total Selling Price (Rs.) 1. Socks (Jockey Socks 7052 FS ASSTD) 94.29 5% 4.71 99 94.29 5% 4.72 99.01 Tax Pre-GST (%) 5% Tax Post-GST (%) 5% &nbsp; &nbsp; 4 The DGAP has submitted in his report that the rate of tax on the product remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excludi....

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.... CST sale which as per Kerala Screening Committee is an instance of profiteering. 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 provisions of section 171 of CGST Act, 2017 are attracted in the case. 8. Perusal....