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The allegation of profiteering is not sustainable in terms of Section 171 of the CGST Act, 2017 as there is no reduction in the rate of tax.

Shanti Prime Publication Pvt. Ltd.

Anti-Profiteering — The issue came up for consideration; whether there was a case of reduction in the rate of tax and whether the provisions of sec. 171 of CGST Act, 2017 are attracted in the case under consideration. There was no reduction in the rate of tax on the products in question w.e.f. 01.07.2017 instead the rate of tax in the pre GST era was 14.74% increased to GST @ 28% in the post GST era. The allegation of profiteering is not sustainable in terms of sec. 171 of CGST Act as there was no reduction in the rate of tax. — Kerala Screening Committee on Anti-Profiteering., Director General of Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Saint Gobain India Pvt. Ltd. [2019] 11 TAXLOK.COM 003 (NAPA)