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No profiteering on supply of Granure Hard Nero on crema tiles as benefit of reduction in tax rate has been passed

Shanti Prime Publication Pvt. Ltd. Anti-Profiteering — In the instant case, applicant alleging profiteering by the Respondent on the supply of “Granure Hard Nero-10 MM & Granure Hard Crema-10 MM Tiles” (HSN code 69072100), by not passing on the benefit of reduction in the rate of tax of GST w.e.f. 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017.

held that—it is evident that the base prices of both the products had remained same.
It is apparent from the perusal of the facts of the case that the Respondent has duly passed on the benefit of reduction in the tax rate by keeping the base price constant thus reducing the selling price of the products in question. Therefore the anti-profiteering provisions contained in Section 171 (1) of the CGST Tax Act, 2017 are not attracted.
Based on the above facts it is clear that the Respondent has not contravened the provisions of Section 171 of the CGST Act, 2017 and hence there is no merit in the application filed by the above Applicant and the same is accordingly dismissed.Kerala State Screening Committee on Anti-Profiteering. Vs. Asian Granito India Ltd. [2018] 7 TAXLOK.COM 043 (NAPA)