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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.

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — 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 "Socks" (Jockey Socks 7052 FS ASSTD) by not passing on the benefit of reduction in the rate of tax at the time of implementation of the CST w.e.f. 01 ,07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017.

Held that— 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, Central Board of Indirect Taxes And Customs Vs. Sudarsans, Sudarsan Building, Wadakkanchery Road, Kunnamkulam, Kerala [2019] 9 TAXLOK.COM 015 (NAPA)