GSTAT Upholds Profiteering for Non-Passing of GST Rate Cut Benefit

DGAP Vs Sai Kripa Marketing (GSTAT)

The proceedings arose under Section 171 of the Central Goods and Services Tax Act, 2017, concerning allegations of profiteering due to non-passing of the benefit of reduction in GST rate on After-Shave Lotion “Park Avenue Good Morning 50 ml,” whose tax rate was reduced from 28% to 18% with effect from 15.11.2017. It was undisputed that despite the tax reduction, the unit sale prices of the product remained unchanged.

A complaint dated 30.07.2018 was filed before the Standing Committee on Anti-Profiteering, alleging that the benefit of

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