Base Price Increase After GST Rate Cut is Profiteering: GSTAT

DG Anti Profiteering Vs C.G. Foods (GSTAT)

The Goods and Services Tax Appellate Tribunal examined proceedings arising from an investigation conducted by the Director General of Anti-Profiteering (DGAP) under Section 171 of the Central Goods and Services Tax Act, 2017. The investigation followed a complaint alleging that the supplier of instant noodles falling under HSN 1902 failed to pass on the benefit of a GST rate reduction from 18% to 12% notified with effect from 15.11.2017.

Pursuant to a reference by the Standing Committee on Anti-Profiteering, the DG

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