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We are of the opinion that the provisions of Section 171 of the CGST Act, 2017, have not been contravened and there is no merit in the application

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — The brief facts of the case are that the Applicant No. 1, 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 M/S Velbon vitrified tiles pvt. ltd., Unchi Mandal, Morbi, Gujarat "Ceramic Vitrified Tiles" Nano Series PRE-I (HSN Code 69072100) (hereafter called as the Respondent), by not passing on the benefit of reduction in the rate of tax granted, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017.

The DGAP after examining the above invoices has submitted that there was no increase in the per unit taxable amount (excluding GST) of the product "Ceramic Vitrified Tiles" in the post-GST rate reduction period as compared to the pre-GST rate reduction period and therefore he had recommended that the provisions of Section 171 (1) of the CGST Act, 2017, relating to profiteering, had not been contravened.

it is clear that the base price of the product per box was Rs. 232.50 prior to 15.11.2017 and had remained the same even after GST rate reduction w.e.f. 15.11.2017. Therefore, the benefit of rate reduction appears to have been passed on. This Authority agrees with the DGAP's Report dated 28.09.2018 and accordingly, holds that the allegation of profiteering is not sustainable.—Kerala State Screening Committee on Anti-Profiteering, Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Velbon Vitrified Tiles Pvt. Ltd. [2019] 10 TAXLOK.COM 003 (NAPA)