No reduction in tax rate -Anti-profiteering provisions on supply of Black Pepper not attracted

Kerala State Screening Committee on Anti-profiteering Vs M/s. S. J Spices Ltd (NAA) It is clear from the perusal of the facts of the case that there was no reduction in the rate of tax on the Black Pepper”(HSN code 09041140) w.e.f. 01.07.2017 and hence we find that there is no contravention of the anti-profiteering provisions contained in Section 171 (1) of the CGST Act, 2017. Therefore we take the view that application filed by the Applicants is not sustainable in terms of Section 171 of the CGST Act, 2017. FULL TEXT OF THE ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY 1. The present r...