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Benefit of reduction in GST rate is not passed by respondent on supply of 'snacks' to its customers

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — Applicant alleged profiteering by the Respondent on the supply of “Snacks” (HSN Code 21069099), by not passing on the benefit of reduction in the rate of tax from 12% to 5% w.e.f. 15.11.2017. Thus the Respondent had indulged in profiteering in contravention of the provisions of Section 171 (1) of the CGST Act, 2017. It is established from the record that the Respondent has deliberately and consciously acted in contravention of the provisions of the CGST Act, 2017 by issuing incorrect tax invoices which is an offence under Section 122 (1) (i) of the above Act and hence he is liable for imposition of penalty under the above Section read with Rule 133 (3) (d) of the CGST Rules, 2017.Kerala Screening Committee On Anti-Profiteering Vs. Dev Snacks [2019] 11 TAXLOK.COM 022 (NAPA)