No Profiteering as no change in base rate during Pre & Post GST rate revision

State Level Screening Committee on Anti-Profiteering Vs Ahuja Radios (National Anti-Profiteering Authority) The DGAP after scrutiny of the above two invoices issued by the Respondent has intimated that there was no increase in the per unit price (excluding GST) in respect of both the products mentioned in the above invoices. The base Price per unit excluding GST remained same at Rs. 625/- and Rs. 545/- respectively for both the products during Pre GST rate revision and Post GST rate revision. The DGAP has finally submitted that while the GST rate was reduced from 28% to 18% w.e.f. 15.11.2017, ...