Section 171 of CGST Act, 2017—Anti-profiteering — Little Star Dhoti 406— In the instant case, it was alleged that respondent on the supply of "Little Star Dhoti 406" has not passed the benefit of reduction in the rate of tax at the time of implementation of the GST w.e.f. 01.07.2017.

Held that— 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, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Hence we do not find any merit in the application filed by the Applicants and accordingly the same is dismissed. — Kerala State Screening Committee on Anti-Profiteeing, Director General Anti-Profiteering Vs. Pulimoottill Silks [2019] 9 TAXLOK.COM 003 (NAPA)