Profiteering cannot be alleged in absence of GST Rate reduction: NAA

Sh. Rahul Sharma Vs. M/s H P India Sales Pvt. Ltd. (National Anti-Profiteering Authority)

The allegation of the Applicant  was that the Respondent had not passed on the benefit of rate reduction for the product ‘Computer Monitor of 19.5 inch’ w.e.f. 01.01.2019. We find that there was no rate reduction in tax on the product “Computer Monitor of 19.5 inch” as has been alleged by the Applicant. We also find that the rate reduction from 28% to 18% vide Please become a Premium member. If you are already a Premium member, login here to access the full content.