National Anti-Profiteering Authority

Absence of price reduction after GST Rate reduction proves Profiteering

Shri Surya Prakash Loonker Vs M/s Excel Rasayan Pvt. Ltd (NAA)

Shri Surya Prakash Loonker Vs M/s Excel Rasayan Pvt. Ltd (NAA) it is clear that the Respondent has admittedly not passed on the benefit of tax reduction since the base prices of the above two products were increased to maintain the same selling prices which were existing before the reduction in the rate of tax. […]...

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Maruti Case: No reduction in GST Rate- Section 171 not attracted

Kerala State Screening Committee on Anti-profiteering Vs M/s. Maruti Suzuki India Ltd (National Anti-Profiteering Authority)

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 b...

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Tax Rate increased in Post GST Era- Profiteering Allegation not sustainable

Kerala State Screening Committee on Anti-profiteering Vs M/s Impact Clothing Co. (National Anti-Profiteering Authority)

Kerala State Screening Committee on Anti-profiteering Vs M/s Impact Clothing Co. (National Anti-Profiteering Authority) We have carefully considered the Report of the DGAP and the documents placed on record and find that the only issue that needs to be dwelled upon is as to whether there was a case of reduction in the rate of […]...

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Tax Rate increased from 26.79% to 28%, allegation of profiteering not sustainable

State Level Screening Committee on Anti-Profiteering Vs M/s Panasonic India Pvt. Ltd (National Anti-Profiteering Authority)

State Level Screening Committee on Anti-Profiteering Vs M/s Panasonic India Pvt. Ltd (National Anti-Profiteering Authority) It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017 and that the rate of tax in the Post-GST era has also […]...

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No profiteering as No reduction in Tax in post-GST era as compared to pre-GST era

State Level Screening Committee on Anti-Profiteering Vs Peps Industries Pvt. Ltd. (National Anti-Profiteering Authority)

The rate of tax applicable to the product had increased from 14.5% (12.5% Excise Duty + 2% CST) in pre-GST era to 28% in the post-GST regime. Consequently, the DGAP has stated that as there was no reduction in the rate of tax on the product in the post-GST era as compared to the pre-GST era, the provisions of Section 171 of the CGST Act, ...

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HUL Guilty of profiteering; Not passed benefit of GST rate reductions: NAA

Ankit Kumar Bajoria Vs Hindustan Unilever Limited (National Anti-Profiteering Authority)

NAA held that Respondent Hindustan Unilever Limited (HUL) has resorted to profiteering being very well aware of the law and the rules which warranted him to pass on the benefit of GST rate reductions. Further he has also consciously and illegally recovered the excess realisation which was due to his RSs as ITC and thereby denied the benef...

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No profiteering if base price of product not changed after Tax Reduction

Kerala State Screening Committee on Anti-profiteering Vs M/s. Asian Granito India Ltd. (National Anti-Profiteering Authority)

Kerala State Screening Committee on Anti-profiteering Vs M/s. Asian Granito India Ltd. (National Anti-Profiteering Authority) We have carefully examined the DGAP’s report and the documents placed on record to examine whether there was any reduction in the GST rate and whether the benefit of reduction in the rate of tax was passed on...

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Reduction in discount doesn't amount to profiteering

In re Kerala State Screening Committee on Anti-profiteering Vs M/s Asian Paints Ltd. (National Anti-Profiteering Authority)

It is also revealed that the reduction in discount doesn't amount to profiteering as the same was offered from his profit margin by the Respondent and doesn't not form part of the base price and therefore, the Respondent cannot be held guilty under Section 171 of the Act....

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No Profiteering as no change in base rate during Pre & Post GST rate revision

State Level Screening Committee on Anti-Profiteering Vs Ahuja Radios (National Anti-Profiteering Authority)

State Level Screening Committee on Anti-Profiteering Vs Ahuja Radios (National Anti-Profiteering Authority) The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no increase in the per unit price (excluding GST) in respect of both the products mentioned in the above invoices. The base Pric...

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No profiteering if base price (excluding tax) not increased after GST rate reduction

Kerala State Level Screening Committee on Anti-Profiteering Vs M/s Lorenzo Vitrified Tiles Pvt. Ltd. (National Anti-Profiteering Authority)

It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, as could be seen from the table given above. 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 establish...

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