Case Law Details
M/s Maruti Suzuki India Ltd. Vs Director General Anti-Profiteering Central Board of Indirect Tax (National Anti-Profiteering Authority)
We have carefully considered the DGAP’s Report and the documents placed on record to examine whether there was any reduction in the rate of tax during the implementation of the GST and whether the benefit of reduction in the rate of tax was passed on or not to the recipient as provided under Section 171 of the CGST Act, 2017. First of all it is observed that the rate of tax was 15.63% in the pre-GST era which was increased to 29% in the post-GST era, as could be seen from the tabulation shown in Table-B above. Secondly from the invoices referred above, it is evident that before discount base prices of all the products had remained the same. These facts have also not been disputed by the representative of the Applicant No.1. Hence the provisions of Section 171 of the CGST Act 2017 are not attracted.
FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY
1. The present Report dated 28.09.2018, has been received from the Applicant No. 2 i.e. The Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. 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 supply of four models of Motor Car, namely, `Wagon R VXI AMT’. ‘Swift VX1’, ‘Alto 800 LXI’ & Wagon R VXI’ (HSN code- 8703), by not passing on the benefit of reduction in the rate of tax at the time of implementation of GST w.e.f. 01.07.2017. In this regard, the Kerala State Screening Committee relied on two invoices issued for each of the four products by the Respondent, the details of the invoices are furnished in Table-A below:
Table-A
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