TaxTMI 
TaxTMI 
2022 (7) TMI 25
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....lso alleged that the Respondent had not passed on the benefit of reduction of rate of tax to the consumers by way of commensurate reduction in base price of the products manufactured and sold by him as stipulated in Section 171 of the CGST Act, 2017. 2. In the DGAPs Report dated 26.02.2021, it was inter-alia submitted that:- (i) On receipt of the reference from the Standing Committee on Anti-profiteering, a Notice under Rule 129 of the Rules was issued by the Director General of Anti-profiteering on 01.07.2020, calling upon the Respondent to reply as to whether he admitted that the benefit of rate reduction and additional ITC available, had not been passed on to the recipient by way of commensurate reduction in price and if so, to suo-moto determine the quantum there of and indicate the same in his reply to the Notice as well as to furnish all documents in support of his reply. Vide the said Notice, the Respondent was also given an opportunity to inspect the non-confidential evidence/information which formed the basis of the said Notice, during the period 13.07.2020 to 15.07.2020. however, the Respondent did not avail of the said opportunity. The Authorised Representati....
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....-GST and post-GST as bifurcated into manufacturing and trading was tabulated in Table-1 below: Table-1 Particulars Reference Manufactured Goods Traded Goods Total Remarks Total no. of products dealt by the Respondent in pre-GST era (A) 582 18 600 Products included in (A) but not sold in pre-GST era (B) 68 3 71 Out of Anti-profiteering purview since these products were not sold during the period April-June 2017 Products discontinued in GST i.e. w.e.f. 01 July 2017 (C) 11 - 11 Out of Anti-profiteering purview since these products were sold in post-GST regime. Products in GST era in which Respondent was dealing which existed in pre-GST era also (D=A-B-C) 503 15 518 In SKUs terms, there were total 86 SKUs Products launched after 01 July 2017 and dealt by Respondent in post-GST in addition to products listed in (D) (E) 119 5 124 Out of Anti-profiteering purview since these products were not sold in pre-GST regime. (c) That on the manufactured goods, the ITC available to the Respondent primarily was of Excise Duty, VAT and Service Tax in the pre-GST era, and the ....
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.... 01.04.2017 to 30.06.2020, on which GST @ 18% was applicable from 01 July 2017. (d) Purchase details of traded goods on which excise duty cost for the period April, 2016 to June, 2017 and Invoice wise details of outward taxable supplies of such traded goods for the period from 01.07.2017 to 30.06.2020. (e) Invoice-wise details of outward supplies of the traded goods for the period 01.06.2017 to 30.06.2017, on which GST @28%/18% was applicable from 01 July 2017 (on sample basis) (f) Financial Statements for the period 2017-18 and 2018-19. (g) Sample copies of invoices issued during the period (h) Rate List of 86 SKUs' (518 products) maintained by the Respondent (for Telangana manufacturing Plant) for the period pre and post 30.06.2017. (vi) The DGAP has also stated that the Respondent had Submitted that the details being supplied by the Respondent i.e., rate list, invoice wise Sales data etc. must not be shared with any other party and kept confidential in terms of Rule 130 of the CGST Rules, 2017, since they were related to crucial information about the Respondent's business operations and might affect his position/standing in t....
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.... Thus, the products which fall under this category, where the rate of tax increased from 21.16% to 28% post-GST implementation, were out of the purview of investigation. The Respondent had submitted, sales data of such 18 other products (on sample basis) to the DGAP, where the rate of tax applicable in pre-GST era ranged from 18% to 25% (depending on the VAT rate applicable and MRP of the products), that increased to 28% with introduction of GST. Thus, provisions of Section 171 were not applicable on sale of such goods. From the outward supply of the goods, as submitted by the Respondent, the DGAP Submitted that there were 490 such products which were dealt by the Respondent in the post-GST era. (iv) The Respondent's reliance on the judgement of the Authority in the matter of Kerala State Screening Committee on Anti-profiteering vs. Asian Paints Ltd, to Consider rate price rather than transaction value for Computation of profiteering, Was not correct, as the transaction value was the base value (taxable value) upon which all the taxes was levied and paid to the Government. Therefore, to pass on the benefit of any rate reduction in terms of Section 171 of ....
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....T) J 27.800 11. Actual Selling price per unit (post rate reduction) (excluding GST) K=J/I 6,950 12. Excess amount charged of Profiteering L=K-F 5,665 13. Total Profiteering (excluding GST) M=L*I 22,660 14. Total Profiteering (including GST) ( N=M*(1+E%) 26,739 The DGAP claimed that from the above table, it was clear that the Respondent did not reduce the selling price commensurately of the "L1776- Grout Admix Plus - 5 Ltrs". By keeping the same base price and charging the reduced rate of tax, when the GST rate was introduced vide Notification No. 1/2017 Central tax (Rate) dated 28.06.2017 w.e.f. 01.07.2017 and hence profiteering an amount of Rs.26,739/- on a particular invoice during the period 01.07.2017 to 30.06.2020 and thus the benefit of reduction in GST rate was not passed on to the recipient by way of commensurate reduction in the price, terms of Section 171 of the CSGT Act, 2017. On the basis of above calculation as illustrated in table-'B' above, profiteering in case of all impacted goods of the Respondent had also been arrived in similar way. The Respondent had....
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.... H 65 9. Profiteering per Unit I=H-F 34.49 10. Total Quantity sold J 2 11. Total Profiteering (Excluding GST) K=I*J 68.98 12. Total Profiteering (Including GST) L=K*(1-E) 81.40 Thus, the DGAP claimed that for this particular invoice, on account of additional benefit of ITC, the Respondent profiteering to the tune of Rs.81.40/-. Following this methodology, the DGAP calculated the total profiteering amount arrived at on account of benefit of additional ITC, that worked out to Rs.2,37,088/-. (vii) The issue that remained was the determination and quantification of profiteering by the Respondent for failing to pass on the benefit of the additional ITC and reduction in the rate of GST on the goods supplied by the Respondent to his recipients, in terms of Section 171 of the CGST Act, 2017. The DGAP concluded that on the basis of aforesaid pre-GST and Post-GST rates and the invoice wise/item wise details of outward taxable supplied (other than zero rated, nil rated and exempted supplies) of the impacted products during the period 01.07.2017 to 30.06.2020 as furnished by....
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....ing, if any, for the period post 30.06.2020 had not been examined. (xi) The DGAP in his report dated 26.02.2021 concluded that, in view of the aforementioned findings, Section 171(1) of the CGST Act, 2017, requiring that "any reduction in rate of tax on any supply of goods or services or the benefit of ITC shall be passed on to the recipient by way of commensurate reduction in prices had been contravened by the Respondent "M/s. MYK Laticrete" amounting to Rs. 1,18,33,987/- (Rs. One Crore Eighteen Lacs Thirty Three Thousand Nine Hundred and Eighty Sevgen only in the present case. 4. The above investigation Report was received by this Authority from the DGAP on 02.03.2021 and was considered in its sitting held on 04.03.2021 and Notice dated 09.03.2021 was issued to the Respondent and the Applicant No. 1 directing them to explain why the Report dated 26.02.2021 furnished by the DGAP should not be accepted and liability of the Respondent should not be fixed for violating the provisions of Section 171 of the CGST Act, 2017. 5. In response to the above said Notice, the Respondent has filed his submissions vide letter dated 24.03.2021, received on 25.03.2021, that is submit....
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....ld area in which such product was sold, etc. (c) That the DGAP had computed profiteering on Transaction Value, i.e. a value derived after deducting discount given to the recipient at the time of sale and mentioned in the invoice from the 'rate price'. Whereas, the correct basis of comparison for base price pre-GST and post-GST should be 'rate price' rather than transaction value as adopted by the DGAP since rate price was a uniform price applicable to all the recipients as made applicable by the Respondent. Whereas; transaction value was the value which was highly variable since it was computed after deducting discount value which depends on various factors, like customer to whom goods were sold, quantity of goods sold, area in which goods were being sold, etc. (d) That adopting 'transaction value was not the correct basis of comparison since it was not a uniform price rater a variable price based on various factors and adopting such a price as rate for comparison would lead to computing profiteering based on discounts offered by the Respondent Pre-GST and post-GST regime. In this regard, the Respondent has placed reliance on this Authority's decision in the matte....
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....passing of the order by the Authority. Explanation For the purposes of this section, the expression "profiteered" shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or both or the benefit of ITC to the recipient by way of commensurate reduction in the price of the goods or services or bothg." The Respondent further claimed that when a sub-section containing penalty clause had been inserted in the Act w.e.f. 01.01.2020 only, question of levy of penalty for the profiteering prior to such date, if any, does not arise. Thus, he submitted that no penalty must be levied on profiteering for the period 01 July 2017 to 31 December 2019. (g) That to gain peace of mind and to avoid litigation, the Respondent had agree to make the payment of alleged profiteered amount as might be determined by this Authority vide its Final Order, the Respondent wished not to exercise his option of personal hearing 6. The Respondent's submissions dated 24.03.2021 were forwarded to the DGAP to file his clarifications under Rule 133(2A) of the CGST Rules, 2017. The DGAP made his Clarifications dated 11.06.....
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....ice was same for transactions whereas Transaction value was different for each transaction and was mutually agreed discount which was based on several factors, like quantity of product sold dealer/distributor to whom product sold, etc. The Respondent has stated that in present matter, the DGAP had computed profiteering on Transaction value whereas correct basis of calculating profiteering was on price. The Respondent did not have any further comment or clarification on same issue. (c) That Profiteering had also been computed for excess GST charged by Respondent and deposited with Government Exchequer. The Respondent submitted that the GST collected on alleged increased base price had already been deposited with Government Exchequer periodically. However, recovering the same from Respondent would be unfair as this would lead double payment of GST to the Government Exchequer as well as returning to the customer. He further claimed that even if amount of excess GST charged by Respondent had to be regarded as amount of profiteering and recovered pursuance thereof, he submitted that refund to the extent which represents GST portion should be allowed to the Respondent by way exp....
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....r services or benefit of input tax credit should be passed on to the recipient by way of commensurate reduction in prices. This Authority constituted under Section 171(2) of the said Act is mandated to examine whether input tax credit availed by any registered person or the reduction in the tax rate have actually resulted in the commensurate reduction in the prices of goods or services or both supplied by him. Rule 127 of the CGST Rules, 2017 empowers the Authority to determine as to whether any reduction in the rate of tax on any supply of goods or services or benefit of input tax credit has been passed on to the recipient by way of commensurate reduction in prices; and to identify the registered person who as not passed on the benefit of reduction in the tax rate or the benefit of the input tax credit to the recipient and to order, inter-alia, reduction in the prices or return to the recipient of an amount equivalent to the amount not passed on by way of commensurate reduction in the prices along with interest. 12. From the Table-A on pre-page, it is gathered that the rate of tax had increased from 21.16% to 28% post-GST in respect of some goods. There were such 491 other prod....
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....GST on it. As the additional GST amount is a part of the profiteered amount, the contention raised by the Respondent in this regard is not tenable. 16. The Respondent has also contended that sub-section containing penalty was inserted in the Act w.e.f. 01.01.2020, hence no penalty should be levied on the profiteering for the period from 01.07.2019 to 31.12.2019. The Authority finds that, the period of investigation is from 01.07.2017 to 30.06.2020 and the clause for penalty was already inserted well before the date of completion of the present investigation Hence, it is evident from the above narration of facts that Respondent has denied the benefit of tax reduction to the customers in contravention of the provisions of Section 171(1) of the CGST Act, 2017 and he has thus committed an offence under Section 171(3A) of the above Act and therefore, he is liable for imposition of penalty under the provisions of the above Section with effect from 01.01.2020 onwards for the amount profiteered. These provisions came into effect from 01.01 2020 i.e. penalty equivalent to ten per cent of the profiteered amount will be imposed upon him for the amount profiteered after 01.01.2020. However,....
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....the Respondent-Ms. MYK Laticrete and amount of profiteering so that the concerned recipients can claim the benefit of ITC, if not passed on Recipients may also be informed that the detailed NAA Order is available on this Authority's website www.naa.gov.in. Contract details of concerned Jurisdictional CGST/SGST Commissioner may also be advertised through the said advertisement. 21. The concerned jurisdictional CGST/SGST Commissioners shall submit a Report regarding compliance of this Order to the Authority and the DGAP within a period of 4 months from the date of receipt of this Order. 22. The Hon'ble Supreme Court in Miscellaneous Application No. 21 of 2022 in MA 665 of 2021 in Suo Motu Writ Petition (C) No. 03/2020 vide its Order dated 10.01.2022 has directed that :- "I. The order dated 23.03.2020 is restored and in continuation of the subsequent order dated 08.03.2021, 27.04.2021 and 23.09.2021, it is directed that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation as may be prescribed under any general or special laws in respect of all judicial or quasi-judicial proceedings. II. Consequently, the balance period ....
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....ctions HSD Aarti Chemicals-PSD Aarushi Enterprises-HSD Aashirwad Trades-DSD Aashiwal Bath Collection-Jaipur Aashiyana Docar-Jaipur Aashiyana Enterprises- USD ABC Buildwares(india) Private Limit ABC BuildWares(india)Pvt Ltd KSD Abcom Sanitary Ware BSD. Abhisar Engineering Pvt Ltd- DSD ABM Techno Serve Jaipur ABS Engg Works-USO ACME Products Pvt Ltd Adaspur Traders OSD) Adhesives & Packaging Co-HSD Adhisakthi Agency-CSD Aditi Marble & Tiles-SD 33019.09 11173.85 3474 87 9045.34 1565.82 2.40 22681.32 542.64 Aditya Trading Co. DSD Advance DGE Corporation-BSD Advent Marbles & Sanitarywares -KS Adya Trading-OSD Aerobaa Bath Gallery LSD Agarwal Marble & Ceramic - Jaipur Agarwal Marbles-Jaipur Agarwal Marbles & Tiles CSD Agarwal Pipe Industries 055 1094.19 418 19 1046.10 2252 16 683.53 9327 48 10245.82 1933.71 375.44 2362.13 1949.91 683.49 3781.31 8699.65 19396.26 1000.95 Agarwal Marble Co - DSD Agarwal Sanitary & Paint Store ja Agarwal Traders-USD Aggarwal & Co-USD Aggarwal Bath Cancapts Pvt Ltd- US Aggarwal Cement & Sanitar....
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....2.34 1977.55 636.93 3758 49 93.70 4188 01 Araved Enterpries 850 3922.33 Arawatr Cement Product Jaipur 1115.68 Arihant Build Mars Pvt Ltd CSD 226.05 Arihant Ceramic-PSO 2631.39 Arihant Ceramics-650 590.37 Arihant Corporation-MS 789.35 Arihant Enterprises PSD 17.29 Arihant Enterprises (Goa) PSD 51022.09 ARIHANT MARBLES-KOSD 969.69 Armant Sales GS0 1415.76 Arihant Sanitary & Hardware GSD 1496.26 Arihant Traders Jaipur 8490.44 Arhant Trading Co. - Jaipur 1437.51 Arihant Trading Company-MSD 7703.32 Arihant Trading Thalawar-Jaipur Arihanth Sales-BSD 3459.92 2769.16 Arjun Electricals&Home Fittings C 6156.09 Ark Granitas & Marbles BSD 2361.18 Armour Sanitary Ware TGSD Arora Enterpines-DSD Arulmurugan Tiles & Ceramics TSDC Arvind Kumar Arun Kamar Jaipur Arvindy Atul li and Company USD 2 of 26 2005.47 597.89 2973.95 1421.20 2859.68 Aryan Coramic-650 ASC Tradox DSD Ashima's KOSD Ashirvad Agencies - VWSD 1831 50 1197.10 1943.91 3062.05 Ashish interauild Pvt Ltd DSQ 2284,02 Ashok Kumar & Co. Mercantile Pvt L ....
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....12 530.67 4943.41 560.31 7548.36 2811.65 3761 98 511 24 3151.53 Bhagirathi Ceramics PSD Bhagwan Distributors BSD Bhagwan Traders (New)-HSO Bhagwati & Company - PSD Bhagwati Traders-OSD Bhagyalaxmi Corporation-PSD 1014.09 915.61 8622,72 353.41 5723.14 655.52 Bhakat Hardware - KOSO 2188.46 Bharat Abrasive & Mineral Works Ja 1005.56 Bharat Agencies KSD 2783,05 3430.72 Bharat Marble USD Bharat Marble & Mineral Works KOS Bharat Paints-USD Bharat Soles Corporation - DSD 4865 41 1406.95 Bharat Sales Corporation - USD Bharat Steels & Agencies BSD Bharat Tiles & Sanitary-PSO Bharat Trading Co-ASD Bharat Trading Co-LSD 19125.98 6053.75 346.69 30794.53 $79.14 867.92 Bharat Trading Company TGSD 3466.93 Bharath Brothers-KSD 5558.23 Sharath Hardware & Tools CSD 2714.93 Bharathi Enterprises-VWSD Bhaskara Tiles & Sanitary-VWSD Bhaskara Tiles Shopee VWSO Bhavna Hardware-GSD 11190.93 5361.72 2950.42 93.20 Bhawan Shree USDL 15153.19 Bhawani Distibutors Jaipur 445.81 Shoj Raj & Sons DSD 3433.69 Bhola Steel INS....
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....s -TSDC Colormate Wood Solutions LLP DSO Colour Shine-050 Construction Chemicals Corporation Construction Chemicals.Com - CSD Cowtown Infotech Services Pvt Ltd Creative Buliding Elements & Soluti Creative Sales PSD Creative Tile Studio CSD Cruzo 7 Ceramic-LSD Crystal Enterprises MSD Cubix International-INSD DAnd R Group - USD D Gallery Tiles & Stones - KSD DM Marble-LSD D.M.Marbles LSD Daahaniya Trading Co. DSD Dada Style Power Tools PSD Daga Home Style-GSD Darush Enterprises VWSD Darsh Enterprises-GSD Das's-05D 22810 12 13043 13 8149.80 2548.96 1639.33 588.16 36569.08 10776.32 2353.30 57152 6431.08 4544.68 514.87 113.33 3148.43 396077 1673 19 3791 18 2598.19 26463.66 27505.65 2910.79 2125.43 De Ceramica DSD 11543.49 Decent Sanitary Store- HSD 5818.11 Decor Enterprises 4189.16 Decor India USOL 14831.38 Decorative Plywood & Hardware Co 5489.11 Decoressa GSD 2851.35 Deep Sales-UISD 474.99 Deep Traders DSD 1325.11 1719.28 4767.91 2272.92 1403.04 20242.00 Deepa Marketing-HSD Deepak Enterp....
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....D 492.62 Fine Tech Construction Solutions 2004.81 Fine Touch Ceramics (indial-150 6367.81 Finest Floors - GSD 33718.50 Finatech Flooring Solutions- KSD 79.84 First Step Tiles Shoppe KOSO 5148.30 Floor N More BSD 4258.97 Friends Associates-550 11190.77 GK Power Solutions USD 137.83 G. 5. Stone Chemical Centre BSD 717.13 G.S.Floors Lidyog-KOSD 8761.25 G.V& Co-15DC 3123.16 Gaja Laxmi Enterprises- TGSO 1118.64 Gajanand Traders GSD Galaxy Tiles CSD Ganapathi Enterprises - VWSD Ganapathi Tiles Plaza VWSD Ganesh Marble & Granto-lalpur Ganesh Tiles & Granites OSD 19557.14 1709.11 877.63 763.10 2441.41 563.94 Ganesh Tube Traders INSD 4109.25 Ganga Home Decor -CSD 914.94 Ganga Tiles & Sanitary Home - USD 900.34 Ganguly Paints-KOSD 1072:44 Gannayek Sales-KOSO 2718.18 Gangati Marble & Tiles-KOSD 2358.82 Ganpati Sanitation-Jaipur 349.33 Ganpati Stone Art - Jaipur 1575.78 Garima Glass Masaic-USD Garg & Co KOSD Garg & Company USD Garg & Sons ASD Garg Marble Company-ASD Garg Tiles & Sanitary Jaipur Garib Nawaz Traders US....
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.... DSD Gupta Ceramic-DSD 1654.13 1530 92 2587 34 20195.84 66.37 3482.72 594.07 Gupta Lime Company-USOL 3971.16 Gupta Marble House ASD 4226.68 Gupta Marbles-USDL 2313.90 Gupta Sales Corporation Jaipur 36413.51 Gupta Ties laipur 1709.55 Gupta Traders Vizag 124.08 Gupta Trading Company-1.SD 6416.64 Gurudev Machinery & Repairing Cente 1937.57 Gurukripa Enterprises-LSD 886.22 Gurukrupa Ceramics VWSO HHY5 Inframart (kayamkulam)-KS H Studio-VSWD H.Harison Paint and Chemicals Co- 239.52 28614.20 2831.46 3990 61 Haldwani Marble & Granite USD Hands X Enterprises Pot Ltd USD Hansraj Designer Tiles-DSD Hanuman Marble & Sanitary Emp. AS 5202.60 756.35 1601.30 9980.34 7 of 25 Hardik Sai Ceramics-TG50 14590.20 Hariom Ceramic BSD Hanish Traders-HSD Harkamal's Tiles & Bath Fittings- Harsh Enterprise - GSD Harshit Marbles 4838.95 12658.80 339.67 1521.56 3191.31 Haryana Marble-DSD 3361.34 Haryana Sanitary Store - ASD 4220.20 Heda Ceramics - KSDM 15641.69 Heera Hardware KSDM 4237.38 Heera Marble & Granites KD5D ....
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....anitary- USD Jai Baj Trading Company- USDL Jai Shree Enterprises HSD Jas Shree Hardware & Tools HSD Jai Vaishnav Marbles-LSD Jaichittra Inc., - CSD Jaidev Marbles-Jaipur Jain Builders DSD Jale Cement NSD. Jain Enterprises INSD Jain Enterprises- KOSO Jain Marble KOSO Jain Marbles & Granite KOSO Jain Marbles & Tiles CSD Jain Sanitary Store-LSD Jain Thes-ASD 2760.92 12282:06 17204,13 84764.22 466.91 468 48 3800.07 10517.10 97.72 81.17 2227 04 1192.97 997.91 1070.45 3941.77 2024.32 Jainson KOSD 493.29 Jaipur Krafts & Thos 1456.91 Jeur Marble House 150 723.54 alaram Marketing HSD 18461.93 Janki Tools & Machineries - KOSO 1931.73 Janta Traders-INSO 1195.11 Jasco Paints & Chemicals LSD Jash Enterprises-C5D Jashnani Constro Traders-PSD Jay Jalaram Tiles Gallery GSD Jay Sales Corporation GSD 349.33 502.13 4458.01 2237.90 239449.82 Jay Sales Corporation (PBA) GSD 1715.63 Jay Traders 97.72 Jay Traders (PBAJ-PSD 1014.06 Jayant Paper Products INSD 12207,81 Jayashankariran & Paints- Vizag 124.08 Jethra Buil....
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.... Tiles & Sanitary Ware -1 Khanna and Company-L5D Khatri Tiles Center INSD Khemchand Jain & Sans-INSD Khushal Marble & Sanitary Store-L Kheshi Ram Surinder Kumar-ISD KIBA TSDC Kiran Agencies-VWSD Kiran Sanitary & Machinary DSD Kiran Ties NSO Kishan Garh Marbles USD Klassic Marketing INelfore)-VWSD KMT Hardwares & Paints KSD KMT Tiles & Sanitary Wares KSO Kohinoor Stone impex-USD Kolhapur Network-PSD Komal Sales Corporation - ASD Koshalya Marble House LSD Kathmire Traders MSD 486.54 1595.73 1326.37 1791:30 516.10 48261.75 4466.98 1787.71 1477.88 8061.77 1917 36 1009.56 1509.80 4139.56 7932.42 1682.29 8957.29 763.08 124.81 5168 41 1493.38 350.68 438.51 662.37 321.05 3230.59 1113.18 4064.82 Krish Enterprise KDSD 191.74 Krishna Autar Rastogi-USD 2965.46 Krishna Enterprises TGSD 4773.33 Krishna Marbles-(Ernakulam) KSD 240.88 Krishna Sales Co. USD 117.58 Krishna Sales Corporation aso $780.96 Krishna Tiles-0SD 4953.46 Kulanand Nautiyal-USD 2553.74 Kumar Agencies-050 516.15 Kumar Brothers-USD 466....
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....8.64 192.94 1859 12 364.29 24919,41 202.25 1613.43 4779.54 1330.38 857.69 2190.88 600.35 3649.74 227.40 Madan Jagannath Dem. PSD 6405.09 Madona Marbles & Granites-KSD 19529.57 Magadh Enterprises-DSD 3936.38 Magic Konnections Solution Limited 718.88 Magic Zone International Pvt Ltd 4615.25 Mahaalaxmi Ceramics-TSDC 9154.23 Mahadevan Distributors KSD 493.46 Mahadevan Enterprises- KSD 1738.91 Mahalakshmi Tiles & Sanitary- VW50 4289.88 Mahalaxmi Sanitary & Tiles Jaipur 3285.67 Mahalaxmi Tiles TGSD 3816 28 Mahalaxmi Traders-NSO 684.63 Mahalaxmi Traders PSD 499.29 Maharashtra Traders (New)-MSD 13210.93 Mahavir Marble & Tile OSD 3275.36 Mahavir Sales Corporation (RPC) P 1457.53 Mahavir Tile & Sanitary House - LSD 941 91 Mahendra Marbles USDL 1065.97 Mahesh Marketing VWSD 5072.50 Maheshwari Sales Corporation (New)) 9618.74 Makrana Marbles LSD Makso Tiles & Granites-KSD Malabar Tiles - BSD 9435.36 2959 34 264.20 Malpani Ceramics-05D Mamta Marbles- DSD Mamta Sanitary & Ties OSD Manari & Manari-CSD Manbha....
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....nes and Designer Tiles 3881.06 MPC Ceramics KSD 814.15 MPS Hotels & infrastructure Venture 2102.47 MSR Enterprises VWSD 170.97 MST & CO TSDC 6416.94 MST Ceramic World-MSO 33850.44 Mudgal Sales & Marketing-18igur 5886.69 Mudit Marles-Jaipur 4267.32 Mudra Ceramics-GSD 2499.49 Mukesh Steel Centre - PSD Mukherjee & Bose 325 36 24151.26 Mukund Sanitation Private limited Munir Ajij Sutar PSD Murliwala Associates (HPC) Jaipur 659.86 97.72 635.13 12 of 26 Muskan Marble-OSD Muthu Electricals -TSDC 1594.09 2299.26 My Ceramics (HPC) MSD 35694.50 My Homa-KSO 1139.92 NB Trade Link-N50 7288.56 N.D.Ceramics-NSD 428.94 N.K.Hardware & Sanitary Store DSD 5170.35 N..Kansil and Associates LSD 2428.46 N.M.L.Traders USD 447.50 Naini Marble Industries USO 4905.64 Nakoda Sales-GSD 98.83 Naman Agencies-USD 164.50 Nanaji Enterprises-VWSD 3995.82 Nandashri Ceramics & Sanitary Wares 1381.35 Nandi Sanitation- KOSO 4059.28 Narayana Marbles Tiles & Restaurant Narender Marble And Sanitary Store Natarajan & Co-TSDC Nisthulal & Sons....
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.... 1026.57 Om Sales Corporation-PSO 17605.80 Om Sanitary & Paints HSO 6985.28 Om Shri Sai Tiles and Granite PSD 210.20 Om Tile House-Jaipur 6015.76 Om Traders-INSD 5475.77 Om Trading Co. DSD 7549.34 Omaggo Buildcon Pvt Ltd- USD 499002 Omkar Tradelink jaipur 272.24 Onkarmal Satyanarayan-OSD 2305.48 Onsite Enteranses KSD 1057.26 Onyx Floor Care - Jaipur Onyx Marbles KSD Oom Enterprises- CSD Dom Ganesh Traders -C5D Orange-KSD 5973.41 BIZ.84 1352.72 6527.22 2787.03 Orange (HPC) KSD 281,95 Drange Consultants-USOL 5211.65 Orient Enterprises - TSDC 1122.07 Oriental Marketing Company-HSD 22136-19 Orissa Marble & Sanitary House-05 1592.90 Ossvvel Tiles-CSD PPS Ceramic CF Pvt Ltd- DSD PCMallappa & Co-BSD P.C Sampath & Co-850 3660.29 2247.83 100.71 2089.77 PTiles N Bath-USD Pal Tiles & Sanitary-LISO Pallavi Marketing KSDM Pay Marketing SD 3350 58 1713,97 2307.36 40001 Pan Realtors Private Limited USD Pankaj Ceramic - PSD Pankaj Enterprises-NSD Pankajini Sanitation & Marble-Osp Pappu Electrical - DSD 94.91 1....
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....-CSD 19551.07 Payambada Enterprises (P) Ltd OS 2923.SB Pryansh Traders-INSD 3164.45 Prolab Solutiony 15166.79 Prolab Solutions (HPC) K50 R.G.Ceramic & Sanitary-GSD Pruthvi Steel & Ceramic GSD Pt. Khushi Ram & Co (Panchkula) - A Pulari Hardwares-KSD Pulp Craft BSD Puneet Traders INSD Puri Tiles LSC Puri Trading Co LSD Purvi Trade Link-G5D Pushpara Pavers & Tiles PSD PVR Enterprises-HSD PVR Tile World-PSD R&R Traders - ASD RDS Build Mart CSD RK Enterprises RK Enterprises - HSD RK Sandary & Tries - Jaipur Sand Sons USOL RS Tile Studio TSDM RK. Agencies DSD 483.12 14539.16 4793 51 4279.20 249.62 3118.54 1195.54 1224.25 41771 67 395.86 70316.65 20884.46 349.33 3042.22 1195 94 627.68 558.99 1120.52 1451.13 2259.35 4537.75 R.K.Khosla & Co-150 372.69 R.K.Marble Industries LSD 2308.97 R.KSanitations-HSD 1281.61 R.K.Tiles INSD 5672.67 RM. Trading DSD R.P.Associates-USDL R.Ranga Ramesh Babu-HO R.S. Agencies-TSOC R.V.Marketing BSD RACHANA GRANITES & CERAMICS-KSD Radha Krishna Marbles & Tiles - OSD Radh....
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.... 18670.22 Riddhi Siddhi files & Home Decor 11392.58 Rid Sidhi Jaipur 492.65 Rishab Ceramics KSDM 1028.87 Rishabh & Co-Jaipur 2827.43 Rishabhanath Ceramics-MSD 1096.56 Rishi Enterprises- BSD 400.71 Ritesh Machinries Centre-INSO 30163.65 RNA Enterprises - MSD 17109.99 Rochi Sales Corporation GSD 3788.99 Rock City Agency-TSDC 1526.58 Rockland Build Care Pvt Ltd DSD 53600.11 Romane Granites & Tiles-XSD 4978.58 Roapchand Kisturchand - Jaipur 644.87 Roshan Lal Garg Steel Co. Pvt Ltd:- 659.65 Ray & Sons-KOSD 7298.48 Royal Floorings & Sanitary Ware - K 2273.52 Royal Home NSD 6756.27 Royal Marbles LSD 2080.34 Royal Marbles & Granites KSD 2608 84 Royal Tile World LSD 2434 26 Royal Tiles & Sanitary-VWSD 6489.21 Royal Trading Co-Jaipur 102.29 Royal Trading Company-850 619.85 Royale Tile Shoppe -KSD 5219.02 RS Agency TSDM 29.79 Rudra Trade And Consult GSD 1624.10 16 of 25 2 Rudraksha Ceramic Pvt Ltd USDL 275.35 Rupa Trading TGSD 4965.85 RVC ventures-DSD 944.13 S&S Associates-KSO 1940.92 5&V Marketing Co. - KS....
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.... 52596 94 1311.38 38.69 154.22 1419.85 259.03 123.96 12115.66 1476.49 335.36 2189.49 520.11 929.28 2109.11 17 of 26 Sainath Enterprises (RBAW)-850 Saini Enterprises-NSD Saini World-BSD 2012 28 Saksham Croative ASD Salasar Balaj Contractors &Traders 3331.80 1523.43 11777.59 646.88 Saligo Conpro Pvt Ltd-CSD 1530.01 Salman House of Building Materials 86.65 Sammay Enterprises-MSD 10994.08 Sampath Sai Tiles Vizag 10307.98 Samrat Sales Corporation (HPC)-PS 275.17 Samirat Sanitary Store - USD 492.60 Samson Traders LSO Sandeep Sales NSD 352.73 32159.45 Sandeep Sanitation-DSD 3973.33 Sandeep Tiles ISD 19249.98 Sandeep Traders-USD 863.43 Sangar And Sangar Enterprises HSD 19529.07 Sanghvi Sales Corporation GSD 11159,58 Sanitary & Plumbing KOSD 2677.20 Sandary House Atish)-Jaipur 2749.40 Sonitary Mall HSD Sanjay Enterprises - BSD Sanjay Enterprises-850 Sanjay Marbles - Jaipu 518.02 8192 02 17797.33 5009.70 Sanjay Sai Enterprises HSD 4146.45 Sanjay Sanitary & Tiles KOSO 8384.63 Sanjay Traders DSD....
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....Tiles-USD Shiv Shakti Marble House LSD Shiv Shakti Stone Suppliers - Jaipu Shiv Shakti Traders - ASD Shiv Sons USD Shiva Marble & Granites LSD Shiva Sanitation laipur Shiva Sanitation & Tiles KOSD Shiva Sanitations & H/W Store ASD Shiva Shakthi Sanitary TGSD Shwalk Bath and Sanitary- USD Shivam Marble & Granite KOSD Shivam Sanitary NSD Shivam Steel Company-ASD Shivam Steel Company LSD Shivam Traders - BSD Shivamani Tiles-TGSD 11459 61 15576.92 259.15 2280.65 2309.14 11219.67 265.22 1425.00 4766.94 653.31 2763.64 341.56 284.61 3120.27 708.49 6106.21 Shivay Trading Co - ASD Shivraj Traders-PSD 294,14 Shlok Corporation-GSD 2743540 Shraddha Build Chem- GSD 68441.52 Shraddha Suppliers & Ceramics - PSD 582.98 Shree Aggarwal Paints & H/w Agencie 408.37 Shree Amman Enterprises CSD 138966.27 Shree Balaji Tiles and Granite A 5306.93 Shree Balaji Chemicals GSO Shree Balaji Distributors DSD Shree Balaji Enteronses Jaipur 2755 B 1991.71 $153.38 Shree Balai Sanitary House - LSD 1481:08 Shree Balaji Sanitary Pvt Ltd -DSO 2103.33....
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....na Marble & Sanitation- 618.50 4519.49 5786 31 1141.12 588.26 344.66 4919 18 Shri Krishna Marbles ASD 5566.63 Shri Krishna Sales Corporation-DS Shri MP Potters-INSD Shri Rain Marble And Tiles-NSO Shri Ram Traders-DSD Shn Ram Trading Co-DSD Shri Sai Ceramics - PSD Shri Sai Traders BSD Shri Sapthagiri Tiles-BSD Shri Shakti Tiles-NSD 8825.86 268.48 500.72 22547.03 3684.42 1961.94 1308.69 2195.94 395.19 Shri Shyam Enterprises-USD 1941.48 Shri Shyam Power Tools BSD 4964.74 Shri Shyam Tees-USDL 578.09 Shri Swami Samarth Earthmovers-PS- 308.94 Shri Vinayak Tiles & Sanitary Store 1579.24 Shriram Marble & Granites-PSO 334.90 Shruthi Ceramics BSD 1555.59 Shobh Corparation- GSD 4538,04 Shubh Tiles MSD 59550.30 1320.88 N Shyam Traders-PSO Siddharth Enterprises-KOSD Siddhartha Tiles & Sanitary Pvt Ltd Sigma KSD Signarch-MSD Spa Agencies (Trichy) -TSDM Sima Enterprises - MSD Simar Enterprises-LSD Sirtiora Ventures KSD Singhal Tile Agencies- Jaipur Singhal's Marble Sheppce OSD Singhvi Sanitary Stores CSD Singla Bath Gal....
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.... 377.34 Sri Ganapathy Enterprises-CSD 983.31 Sri Ganesh Marbles-DSD Sri Ganesh Trading HSD Sri Gayathri Creations A/c L&T 3373.64 40397.16 247.92 Sri Gayatri Creations-HSD 82057.82 Sri Gurudatta Agencies - TGSD 1986,05 Sn Harihardham Marbles &Tiles OS 107.06 Sri Kanaka Durga Agencies- VWSD 6332.25 Sri Kavya Ceramics-Vicag Sri Krishna Buldmart OSD Sri Krishna Electricalss TGSD Sri Krishna Tiles - Vizag Sri Kumaran Granites & Tiles -TSDC Sri Lakshmi Tiles Mart-TSDC Se Lakshmi Venkateswara Traders- Sri Laxmi Balaji Tiles - VWSD 1118 64 284.58 11031.42 9714.80 5862.49 1758.21 4918.72 4112.74 Sri Laxmi Ceramics-OSD 644.49 Sri Laxmi Narsimha Traders TGSD 818.25 Sri Laxmi Sanitary Stores HSO 1915.41 Sri Mahalakshmi Ceramics TSDM 2308.04 Sri Mahalaxmi Traders TGSD 299.50 Sri Maheswary Marbles and Granites- 255.51 Sri Manikanta Enterprises-Vizag 2614.21 Sri Meghans Ceramics-Vizag 429.42 Sri Murugan Stone Merchant-CSD 4779.27 Si Nandi Distributors- BSD Sri Nandi Distributors (RBA)-BSO Sri Om Sakthi Traders CSD Sri Raghavendra Ties ....
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....amic BSD Srinath Sanitary Wares BSD Srinivasa Consultants Vizag Srinivasa Marbles-TSOM Srinivasa Tiles & Builders TCSD Srinivasaka Enterprises-CSO Srinivasan & Ca-DSO Sriya Hardware - Vizag Seusht Trade Link- NSD 55K Enterprises-KOSD Star Build Tech CSD Star Elegance Stores Pvt Ltd DSO Star Enterprises-CSO Stone Life LLP-HSD Stone World MSD Stone World- OSO Stonemart Claciding Systems MSD Storm Export Private Limited - USD Stylish Rath and Tiles Company-L5 Subham Marbles-ASD Subham Sanitation CSD Subhas Bera KOSO Subhash Chand Sushil Kumar 150 Subhash Traders-HSO 2896.46 94.95 2980.56 4668.67 6367.31 7820.88 2639.14 162.93 391.99 12090.24 2995.23 512 51 5427.46 1700.33 2398.05 6261.70 2206.16 6414.75 2260.50 7350.54 1019.78 3244 19 502.38 22 of 26 Sudarshan Enterprises KSDM Sudha Enterprises- HSD Suman Dua & Sons - ASD SUMIT HARDWARE-OSD Sun Tiles PSO Sunderam Traders T5DC Sundeep And Compnay PSD Sunny Sanitations & Toes DS0 Sunnse Enterprises-CSD 354.60 2624.39 13956.44 1988 33 35171.63 6970.99 ....
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....ar Das Om Prakash-DSD Thakkar Trading Co - MSO Tharunika Enterprises TSCC The Brands VWSD 2133.34 18176.01 4529.94 21866.71 321.24 3910.34 10353.14 1283.57 23 of 26 The Brands Vizag - Vizag The Ceramic Studio - CSD The Con Store - CSD THE CONCRETE STUDIO-TSDC The Grout People DSD The Pipe House LSD The Tile World-KSD Thirukumaran Hardwares & Electrical Thirumala Iron H/w & Paints Merchan Tikriwal Trading Company DSD Tile Associates-Jaipur Trie Centre-(Chalakudy)-K5D Tile Decor LSD Tile Galaxy HSD Tile Gallery ASD Tile House CSD Tile Print BSD Tile Shopee Jaipur Tile Source-550 Tile Studio-Jaipur Tile World DSO Tile World-WWSD Tile World (Eluru)- VWSD Tile Zone DSD Tiles & Concepts OSD Tiles & Sanitary Studio By $5 Group Tiles Center OSD 479.03 2721 42 1364.05 484.47 855.81 66.37 1112.55 2495.43 4601.65 41832.10 7535.77 2481.40 1162.49 1405.47 1559.59 6593.55 9075.13 30.58 931.94 6672.78 1625.24 1316.52 7864 15 3028.52 10216.49 1758.82 1091 35 642 24 Tiles House OSD Tiles N Tiles....
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....y Marbles KSD Variety Sanitary Collection-USDL Varsha Industries INSD 11756.84 125.59 1309.45 1194.75 6555.10 Varun Hospitality Private Limited- 384.68 Vatun Tiles & Sanitary Ware-T650 19283.70 Vattam Build Solutions BSD 4276.66 Vattam Building Material - BSD 3190,91 Veda Associates (RBAW) KSD 284.36 Vel Marbles TSDC 93.70 velan Trade Ventures TSCC 389.73 Vengateswara Tiles-CSD 155.95 Venkatesh Agencies- NSD 2025.67 Venkatesh Ceramics-PSD 15376.83 Venkatesh iron & Hardware Stores- 94.95 Venkateshwara Tiles & Associates- 696.35 Venkateshwara Traders-FSDM 53,70 Venus Ceramics CSD 8483.08 Venuva Tiles Mart- TSDC Vetrivel Agencies -TSDC Vibgyor Distributors-KSO 3917.21 1103.02 214.53 Victory Agencies KSD 197.59 Victory Tiles & Sanitary KSD 13126.03 Vigneswara Electricals - VWSD 1001.30 Vigneswara Tiles & Sanitation HSD 428.94 Vijay Enterprises DSD 24900.20 Vijay Granite Industries laipur 1426.06 Vijay Sales PSD 461.49 Vijay Sales Co. - USDL 740.29 Vijay Sanitary Stores USD 2387.62 Vijay Tiles Agencies 2263....
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.....96 81.40 122.09 81.40 203,49 Udaipur Marble KOSO 122.09 Swastik Marble Works-NSO 208.49 Shree Shantinath Enterorises-INSO 406.58 Sandeep Sales NSD 620.47 TM Fida A&Sons-NSD Om Enterprises NSD Sandeep Sales N50 Agrawal Marbles-SDL Sonram Marble & Granites-PSO SVEnterprises-WWSD Shri Shyam Tiles-USD Jayant Paper Products INSO Sri Vasavi Tiles & Sanitary VWSD Parvati Traders-050 Sai Traders-VWSD BS and Sons USDL Sandeep Siles NSC OM ENTERPRISES-USOL Patel Distributors PSD FVR Enterprises HSD Dharti Design and Decor-BSD Bindal Brothers-USD Unique Enterprises-SDL Amar Enterprises NSD A City Enterprises-VWSD Sri Vishnovi Enterprises HSD Bath & Beyond-DSD 436 08 203.49 4030 244,19 244.19 813.95 406.98 81:40 203.49 40696 436.96 24419 4.059.82 1,505.83 1627.93 203.43 813.95 406.98 203.49 406.98 610.47 406.98 40598 Sapphire Marble & Sanitary DSD 203.49 Stone World 050 406.98 Anurag Traders OSD 203.49 RAMESHWAR LAL SOHAN LAL INPUR 122.09 NGM Enterprises: HSD 406.98 Sort Shyam Power Tools-....
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.... Balaji Marketing-Vizag Tirupathi Sales Corparation KSDM Annapurna Buldmart Pvt Ltd-INSO Das's-OSD M.H Associates-TSDC BK Enterprises HSD Mukherjee & Bose Sn Ganesh Marbles-050 Sri Laxmi Ceramics CSD Ranimaa Tiles CSD 81.40 976.76 406.98 2,034 91 4,069 82 406 90 406.98 2,034.91 513.96 1,220.95 122.09 1,627.93 406.98 406.98 43698 Hoda Ceramics - KSDM 40.70 Gautam Traders (Bhopal)-INSD 122.09. Naini Marble Industries US 610.47 Wadhwa Sanitary-USD 406.98 406.98 610.47 238.49 1,42444 203.49 Shri Ram Traders-SD World of Tile 60 Jain Ties-ASD Subtram Marbles ASC Anand Stores INSE Sapphire Traders DSD Gautam Traders (Bhopa)-INSD Prashant Traders - NSD Adhisakthi Agency-CSD Sanjay Enterprises-BSD Antant Traders Jaipur Tile World (Eluru VWSD Anant Ties & Sanitary Wares Jot Amar Enterprises NSD Ravi Sales Corporation-150 Asha Traders-NSD Nanan EnterprBe-WWSD Genepathi Enterprises-wsp Joshi Traders KSOM New Modern Tiles-VWSO Hem Raj & Sons-USI Vrundavan Ceramics-CSD Sai Traders VWSD Mamta Marbles OSD Ashirv....
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.... 51047 Sanjay Enterprises TSC 53.40 Sorgay Enterprises BSC 406.98 Siva Lakshmi Enterprises-vws 813.96 Anurag Traders 050 610.47 Guruveds Marketing Private Limited 203.49 Sanjey Enteronses-BSD 926.26 Floor & More BSD 405.98 Gaystr Enterprises PSD 813.96 Shree Narayan Traders USD 2,441.80 Venuva Tiles Mart TSDC Abcom Sanitary Ware BSD Heera Marble & Granites-KOSD A City Enterprises VWSD Shri Sapthagin Tles-150 16279 488.38 21:00 $1.00 400.98 Sri Sr. Agencies VWSO 203.49 MKP Ceramics-CSO 81.40 ICS.R.Ceramics BSC 43,70 Rama Krishna Slabs & Thes-Vizag 203.49 Natural Stones-Joipur 406.98 Granite Point KSDM 406.98 S.N.Ventures RSD 40.70 Ganapathi Tiles Plaza VWSD 406.98 Parshuram infra USD 2,034,91 813.96 1,220.96 Sri Rajeswari Marbles-Vizag Shree Gayatri Marble-PSD Vaishnavi Enterprises-VWSO Chirag Sanitation-KOSD Vaishnaw Enterprises-VWSD Kasa Ceramics (OPC) Fvt Ltd USDX Jai Hanumad Agencies (HPC) BSD Shiva Sanitation Jaipur Agrawal Ceramic Tiles & Tapes Jal Arad Ties & Sanitary Jaipur Shine Home Solutions- D50....