Shanti Prime Publication Pvt. Ltd.
Anti-Profiteering — There was no reduction in the rate of tax on supply of “Courier Service” after the implementation of GST, instead there was increase in the rate of tax from 15% in Pre-GST regime to 18% in the post-GST regime. Since there was no of contravention of the provision of Section 171 of the CGST Act, 2017, same cannot be applied. — ABV & Company And Director General of Anti-Profiteering, Central Board of Indirect Taxes And Customs Vs. The Professional Couriers  12 TAXLOK.COM 008 (NAPA)