TaxTMI 
TaxTMI 
2019 (4) TMI 380
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....eneral 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 its meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of 'Gypsum Board' (HSN Code 68091100) (here-in referred to as the product) by not passing on the benefit of reduction in the rate of tax at the time of implementation of the Goods and Services Tax (GST) w.e.f. 01.07.2017. Thus, it was alleged that the Respondent had indulged in profiteering in contravention of the provisions....
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....es Tax (CST) (in Rs.) J=(F+H)*I 2.63 - 11 GST (%) K - 28% 12 GST (in Rs.) L=F*K - 32.70 13 Total Tax (in Rs.) M=H+J or L 17.24 32.70 14 Total Tax as a percentage of base price N=M/F*100 14.75% 28% 4. After scrutiny of the above two invoices issued by the Respondent, the DGAP has submitted that the rate of tax on the product was 2% (CST) and 12.5% (Central Excise Duty) in the pre-GST era and in the post-GST era, the rate of tax on the said product was fixed at 28%. Therefore, the rate of tax applicable to the product was increased from 14.75% as can be seen from the table above, in the pre-GST era to 28% in the post-GST era. Further, Section 171 of the CGST Act, 2017 comes into play in the event there is a reduction i....
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....3 of his Report dated 26.09.2018 were per UoM basis (per m2) arrived at by dividing the total values in the invoices attached as annexures to the said Report, by the quantity (in m2) mentioned in the said invoices and the details shown in the invoices were furnished in the table below:- Particulars Pre-GST Post- GST 1 Product Description A Gypsum Board HSN Code 68091100) 2 Invoice No. B 1300002553 GY9114061424 3 Invoice Date C 29.05.2017 20.09.2017 4 Total Quantity (in m2) D 2006.64 (900 in Nos.) 2006.64 (900 in Nos.) 5 Gypsum Board Gross Price @ Rs. 138.80 per m2 in pre-GST& @ Rs. 139.50 per m2in post-GST (in Rs.) E=D*138.80 or D*139.50 2,78,522 2,79,926 6 Loading Charges @ 1.43 per No. in pre-GST (in....