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Based on the above facts it is clear that the Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 either on implementation of the GST w.e.f. 01.07.2017 or w.e.f. 14.11.2017 after the introduction of GST rate reduction and hence there is no merit in the application filed by the above Applicant and the same is accordingly dismissed.

Shanti Prime Publication Pvt. Ltd. Anti-Profiteering — Section 171 of the CGST Act, 2017— The report has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation. The Kerala State Screening Committee on Anti-Profiteering had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of Mirror Series Tiles, by not passing on the benefit of GST at the time of implementation of the GST w.e.f. 01.07.2017 and w.e.f. 14.11.2017 when the GST rate was reduced from 28% to 18%. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of CGST Act, 2017. The Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 18.04.2017 (Pre-GST) and the other dated 14.07.2017 (Post-GST). The DGAP submitted that there was no reduction in the tax rate of the said product which was increased from 14.44% to 28%. The DGAP also stated that though the tax rate was reduced from 28% to 18% w.e.f. 15.11.2017, no supporting documents were provided to prove that the reduction in rate of tax was not passed on to the recipient.

Held that:- The Hon’ble Anti-Profiteering Authority held that there was no reduction in the rate of tax on the above product either on implementation of the GST w.e.f. 01.07.2017 or w.e.f. 14.11.2017 and hence there is no merit in the application.Kerala State Level Screening Committee on Anti-Profiteering, Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Lorenzo Vitrified Tiles Pvt. Ltd. [2018] 7 TAXLOK.COM 053 (NAPA)