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Based on the 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 Applicants.

Shanti Prime Publication Pvt. Ltd. Anti-Profiteering — Section 171 of the CGST Act, 2017— The report has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation. The Kerala State Screening Committee on Anti-Profiteering had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of PA Ceiling Speaker BS- 6083T (HSN Code 85182100), and PA wall Speaker WS661T (HSN Code 85182100) and by not passing on the benefit of reduction in the rate of tax w.e.f. 15.11.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of the CGST Act, 2017. The Kerala State Screening Committee had relied on two invoices issued by the Respondent, one dated 30.10.2017 (Pre-GST rate revision) and the other dated 04.12.2017 (Post-GST rate revision). The DGAP submitted that while the GST rate was reduced from 28% to 18% w.e.f. 15.11.2017, there was no increase in the per unit price (excluding GST) and hence the allegation of profiteering by the Respondent was not sustainable.

Held that:- The Hon’ble Anti-Profiteering Authority held that there was reduction in the rate of tax on the above products from 28% to 18% w.e.f. 15.11.2017, but the base prices (excluding tax) of both the above products had remained the same and hence the allegation of profiteering is not established.State Level Screening Committee on Anti-Profiteering, Kerala, Director General Anti-Profiteering, Central Board of Indirect Taxes & Customs Vs. Ahuja Radios [2018] 7 TAXLOK.COM 054 (NAPA)