Increase in Price of ‘Sujata Mixer Grinder’ post reduction in GST rate was profiteering: NAA

Shri S. C. Grover Vs Garg Kitchen Collection (National Anti-Profiteering Authority) Applicant No. 1 had alleged profiteering in respect of the supply of `Sujata Mixer Grinder 900W’ (hereinafter referred to as the product) by the Respondent. The Applicant No. 1 had alleged that the Respondent had not passed on the benefit of reduction in the rate of GST on the impugned product supplied by him, although the rate of GST was reduced from 28% to 18% w.e.f. 27.07.2018 vide Notification no. 18/2018-Central Tax (Rate) dated 26.07.2018, by way of commensurate reduction in price, in terms of Secti...