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Based on the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01.07.2017, and hence we find that the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted

Shanti Prime Publication Pvt. Ltd.

Section 171 of CGST Act, 2017 — Anti-profiettering — In the instant case, allegation on respondent is that respondent had indulged in profiteering on the supply of "Brief"(Jockey Brief IC125 M Black), by not passing on the benefit of reduction in the rate of tax at the time of implementation of the GST w.e.f. 01.07.2017

Held that— It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01.07.2017, and hence we find that the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted and therefore we do not find any merit in the application filed by the above Applicants and accordingly, the same is dismissed. — Kerala State Screening Committee on Anti-Profiteering, Director General Anti-Profiteering Vs. Sudarsans, Sudarsan Building, Wadakkanchery Road, Kunnakulam, Kerala [2019] 8 TAXLOK.COM 052 (NAPA)