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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 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 present report has been received from the Director 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 Handloom Design-King Supreme Lungi, by not passing on the benefit of reduction in the rate of tax at the time of implementation of GST. Thus, the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Act, 2017. The Screening Committee had relied two invoices, one of Pre-GST and the other of post-GST. The DGAP after scrutiny of the above two invoices has intimated that there was no reduction in the rate of tax on their product, which was at nil rate in the pre-GST era and @ 5% in the post-GST era.

Held that:- The Authority held that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, hence the Respondent has not contravened the provisions of Section 171 of the Act, 2017.Kerala State Level Screening Committee on Anti-Profiteering., Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Janson [2018] 7 TAXLOK.COM 052 (NAPA)