The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that an application dated 20.09.2017 was filed by above applicant before the Standing Committee, constituted under Rule 123 (1) of the above Rules alleging that the Respondent had not charged GST on the base price of the lift ordered by him from the Respondent, after excluding the pre-GST Excise Duty on the material component and thus he had been charged tax twice on the same material.
it is revealed that the ndia Gate Basmati Rice sold by the Respondent was not liable for tax before the implementation of the GST and after coming into force of the CGST Act, 2017 it was levied GST @ 5% w.e.f. 22.09.2017.
GST – NAA – Supply of Honda Car – Applicant alleged that he was not given benefit of reduced rate of Tax which amounted to profiteering – Whether there was a substantial reduction in the rate of tax on the cars after the GST was implemented as claimed by the applicant and whether the benefit as emanating from such reduced tax rate
