Maggi Noodles dealer Guilty of profiteering for not passing reduced GST rate benefit: NAA

Shri Ankur Jain Vs M/s. Kunj Lub Marketing Pvt. Ltd. (National Anti-Profiteering Authority)

Conclusion: Denial benefit of the reduction in GST rate to the consumers was in contravention of the provisions of Section 171 (1) of the CGST Act, 2017; therefore, respondent-company was directed to reduce the price of the product commensurate to the reduction in the rate of tax.

Held:  Respondent had denied benefit of the reduction in GST rate to the consumers in

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