Anti-profiteering provisions not attracted if no GST tax rate reduction

State Level Screening Committee on Anti-Profiteering Vs Zeba Distributors (National Anti-Profiteering Authority) As there was no reduction in the rate of tax on the Eastern Meat Masala, hence the anti-profiteering provisions contained in Section 171(1) of the Central Goods and Services Tax Act, 2017 are not attracted. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not sustainable. FULL TEXT OF THE ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY 1. The present report dated 19.09.2018,has been received from...