TaxTMI 
TaxTMI 
2019 (7) TMI 313
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.... by the Applicant No. 1 alleging profiteering by the Respondent in respect of "HP V202b 19.5 inch Computer Monitor" (hereinafter referred to as the product) supplied by him. The Applicant No. 1 alleged that the Respondent had maintained the same selling price of Rs. 6,869/- for the product when the GST rate was reduced from 28 % to 18% w.e.f. 01.01.2019, vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 and did not pass on the benefit of reduction in the GST rate to the recipients by way of commensurate reduction in the price. Along with his application, the Applicant No. 1 had submitted copies of screen shots captured from the website "www.hpshopping.in" 2. The above reference was examined by the Standing Committee on Ant....
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.... price of Rs. 6,869/- for the product when the GST rate was reduced from 28% to 18% w.e.f. 01.01.2019, vide Notification No. 24/2018- Central Tax (Rate) dated 31.12.2018 and did not pass on the benefit of reduction in the GST rate to the recipients by way of commensurate reduction in price. (b) The Respondent has further submitted that as per the Rules only the recipient who had purchased the product was eligible for the benefit of the notification referred above and in this case the Applicant No. 1 was not the actual buyer of the product and therefore he could not make claim for the benefit of GST rate reduction. (c) The Respondent further stated that the above Applicant's allegation that the price for the product which fitted into....
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....eport has stated that the Central Government, on the recommendation of the GST Council, had levied 28% GST on "Computer Monitors exceeding 17 inches" (Sl. No. 154 of Schedule-IV), vide Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. The GST rate on "Computer Monitor exceeding 17 inches but not exceeding 20 inches" (Sl. No. 154 of Schedule-IV) was reduced from 28% to 18%, vide Notification No. 27/2017-Central Tax (Rate) dated 22.07.2017. Further the Central Government, on the recommendation of the GST Council had reduced the GST rate on "Computer Monitors of size ranging between 20 inches to 32 inches" from 28% to 18%, vide Notification No. 24/2018 Central Tax (Rate) dated 31.12.2018, w.e.f. 01.01.2019. 7. The Report further s....
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....that there was nil profiteering. 10. We have carefully considered the material placed before us and the submissions made by the Respondent before the DGAP at the time of investigation. From the record it is revealed that the Central Government, on the recommendation of the GST Council, had levied 28% GST on "Computer Monitors exceeding 17 inches" (S. No. 154 of Schedule-IV and Sl. No. 384 of Schedule-III), vide Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017. The GST rate on "Computer Monitors exceeding 17 inches but not exceeding 20 inches" (Sl. No. 154 of Schedule-IV and Sl. No. 384 of Schedule-III) was reduced from 28% to 18%, vide Notification No. 27/2017-Central Tax (Rate) dated 22.07.2017. Further the Central Government,....