Distributor Liable for Profiteering ₹3.31 Lakh in L’Oreal Cosmetics Case: GSTAT

Page ContentsDGAP Vs Raj & Co (GST Appellate Authority)BackgroundKey ArgumentsJudicial Precedents ConsideredFindings of the TribunalOrder DGAP Vs Raj & Co (GST Appellate Authority) The Principal Bench of the GST Appellate Tribunal (GSTAT) dealt with an anti-profiteering case concerning M/s Raj & Company, a distributor of M/s L’Oreal India Pvt. Ltd. The issue was whether the distributor profiteered ₹3,31,879 by not passing on the benefit of GST rate reduction on cosmetics products from 28% to 18% with effect from 15.11.2017, during the period 01.04.2018 to 31.12.2018. Background...