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Based on the facts of the case that there was no reduction in the rate of tax on the 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.

Shanti Prime Publication Pvt. Ltd.

Section 171 of CGST Act, 2017 — Anti-Profiteering — In the instant case, it was alleged that respondent has indulged in profiteering on the supply of "Shorts" 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, 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 Anit-Profiteeing, Director General Anti-Profiteering Vs. Sudarsans, Kerala [2019] 9 TAXLOK.COM 002 (NAPA)