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We take the view that the allegation that the Respondent had not passed on the benefit of reduction in the tax rate is not sustainable.

Anti-Profiteering — The Applicant No. 1 had stated that the Respondent had resorted to profiteering in respect of supply of the book titled “Ragas in Hindustani Music: Conceptual Aspects (without cassette)” and also alleged that the Respondent had maintained the same selling price for the above said book despite reduction in the GST rate from 12% to NIL and that the Respondent had not passed on the benefit of reduction in the GST rate to the recipients by way of commensurate reduction in the price of the book. NAPA held that “the allegation that the Respondent had not passed on the benefit of reduction in the tax rate” is not sustainable. Accordingly, the application filed by the Applicant requesting action against the Respondent for alleged violation of the provisions of the Section 171 of the CGST Act is not maintainable and same is dismissed. — Rahul Sharma on Behalf of M/S. Local Circles India Pvt Ltd., Director General of Anti-Profiteering, Indirect Taxes & Customs Vs. Gyan Books Pvt Ltd. [2019] 18 TAXLOK.COM 008 (NAPA)

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