No Anti profiteering if Tax Rate on product remains same pre & post-GST

Kerala State Screening Committee on Anti-profiteering Vs M/s Emke Silks & Garments Pvt. Ltd. (National Anti-Profiteering Authority) It is clear from the perusal of the facts of the case that the product i.e. Shirts (Design 689) was exempted from the Central Excise Duty, vide Notification No. 30/2004-CE dated 09.07.2004 and only attracted VAT @ 5%. After implementation of the GST w.e.f. 01.07.2017, the tax rate of the above product was fixed @ 5%. Therefore, there was no reduction in the rate of tax and hence provisions of provisions of section 171 are not attracted in this case. FULL TEXT...