No change in tax rate -No profiteering on supply of ‘Little Star Dhoti 406’

Director General Anti-Profiteering Vs M/s Pulimoottill Silks (National Anti-Profiteering Authority)

It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the Little Star Dhoti 406 (HSN 52081110) w.e.f. 01.07.2017, hence the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017 are not attracted. Hence we do not find any merit in the application filed by the Applicants and accordingly the same is dismissed.

FULL TEXT OF THE ORDER OF NATIONAL ANTI-PROFITEERING AUTHO

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