No profiteering if base price (excluding tax) not increased after GST rate reduction

Kerala State Level Screening Committee on Anti-Profiteering Vs M/s Lorenzo Vitrified Tiles Pvt. Ltd. (National Anti-Profiteering Authority)

It is apparent from the perusal of the facts of the case that there was no reduction in the rate of tax on the above product w.e.f. 01-07-2017, as could be seen from the table given above. There is also no increase in the per unit base price (excluding tax) of the above product and therefore the allegation of profiteering is not established.

Though the

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