No Anti profiteering on sale of Denim Jeans as tax rate was same pre & post-GST

Kerala State Screening Committee on Anti-profiteering Vs M/s Emke Silks & Garments Pvt. Ltd. (NAA) DGAP has submitted in its report that the rate of tax on the product Trousers (Denim Jeans Design 899) had remained the same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had also remained the same. Therefore, the provisions of Section 171 of the CGST Act, 2017 have not been contravened and the allegation of profiteering by the Respondent was not established. FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY (NAA) 1. The presen...