Non reduction of Chocolate price after GST Rate reduction is Profiteering: NAA

Sh. Pushpak Chauhan Vs M/s Harish Bakers & Confectioners Pvt. Ltd. (National Anti-Profiteering Authority) 1. The present Report dated 18.06.2018 has been received from the Director General of Safeguards, now Director General of Anti-Profiteering (here-in-after referred to as the DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that vide his application dated 29.11.2017 the Applicant No. 1 had complained to the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that a...