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No reduction in tax rate -Anti-profiteering provisions on supply of Jockey Shorts not attracted
Case Law Details
- Case Name
- Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (National Anti-Profiteering Authority)
- Appeal Number
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Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (National Anti-Profiteering Authority)
There was no reduction in the rate of tax on the (Jockey Shorts US 56 M ASSTD) w.e.f. 01.07.2017, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Hence, we do not find any merit in the application filed by the Applicants and accordingly the same is dismissed.
FULL TEXT OF THE ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY
1. The present report dated 31.10.2018 has been received from the Directorate General of Anti-Profiteering...
