‘Portronics Digital’ guilty of not passing ITC benefit on Power Bank: NAA

Rahul Sharma Vs Portronics Digital Pvt. Ltd. (NAA)

Central Government, on recommendation of GST Council vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 had reduced the GST rate on Power Bank from 28% to 18% w.e.f. 01.01.2019. Therefore, the Respondent is liable to pass on the benefit of the abo

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