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It is clear from 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 and hence we find that there is no contravention of the anti- profiteering provisions contained in Section 171 (1) of the CGST Act, 2017.

Shanti Prime Publication Pvt. Ltd.

Section 171 of CGST Act, 2017 — Anti-profiteering — Black paper — In the instant case, allegation on respondent is that he had indulged in profiteering on the supply of "Black Pepper" by not passing on 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 and hence we find that there is no contravention of the anti- profiteering provisions contained in Section 171 (1) of the CGST Act, 2017. Therefore we take the view that application filed by the Applicants is not sustainable in terms of Section 171 of the CGST Act, 2017. — Kerala State Screening Committee on Anit-Profiteeing, Director General Anti-Profiteering Vs. S.J Spices Ltd., Hill Produce Dealer, Kerala [2019] 8 TAXLOK.COM 050 (NAPA)