Anti-Profiteering — The brief facts of the case are that the Kerala State Screening Committee on Anti-profiteering, vide the minutes of it's meeting held on 08.05.2018 had referred the present case to the Standing Committee on Anti-profiteering, alleging profiteering by the Respondent on the supply of "Shirts" (Design 689), by not passing on the benefit of reduction in the rate of tax at the time of implementation of the CST w.e.f. 01.07.2017. Thus it was alleged that the Respondent had indulged in profiteering in contravention of the provisions of Section 171 of Central Goods and Service Tax Act, 2017.

Held that— it implies 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.— Kerala State Screening Committee On Anti-Profiteering, Director General Anti-Profiteeing, Central Board of Indirect Taxes And Customs Vs. Emke Silks & Garments Pvt. Ltd., Thrissur [2019] 9 TAXLOK.COM 016 (NAPA)