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

Kerala State Screening Committee on Anti-profiteering Vs M/s Sudarsans (NAA) DGAP has submitted in his report that the rate of tax on the product (Jockey Socks 7052 FS ASSTD) remained same in the pre-GST and the post- GST era. Moreover, the pre-GST and post-GST base prices (excluding tax) had 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 present report dated 08.11.2018 has been received f...