Jay Cee Chemists guilty of not passing ITC benefit on Sanitary Napkin’s

Ritika Vohra Vs Jay Cee Chemists Pvt Ltd (NAA) NAA held that Jay Cee Chemists Pvt Ltd did not pass on the benefit of exemption of GST on Sanitary Napkin’s amounting to Rs. 2048 to Customers. Applicant No. 1 alleged that Jay Cee Chemists Pvt Ltd did not pass on the benefit of exemption of GST on Sanitary Napkin’s, vide Notification No. 19/2018 Central Tax (Rate) Dated 26.07.2018, by way of commensurate redaction in price, in terms of Section 171 of the Central Goods & Service Tax Act, Notification No. 19/2018 Central Tax (Rate) Dated 26.07.2018. The Authority determines that t...