P&G & Gillette India guilty of not passing GST rate reduction benefit to Customers: NAA

Director General of Anti-Profiteering Vs Procter & Gamble Home Products (PGHP) Private Limited (NAA) The brief facts of the case were that the Applicant had alleged that the Respondents had not passed on the benefit of reduction in the rate of GST from 28% to 18% w.e.f. 15.11.2017 to the recipients by way of commensurate reduction in the prices of the products being sold by them in terms of Section 171 of the CGST Act, 2017. The DGAP had also stated that the base prices of 1383 goods had been increased by the Respondents after the rate of tax was reduced on them and hence, the Respondents ...