No profiteering if no increase in per unit base price post tax reduction

State Leval Screening Committee on Anti-Profiteering Vs M/s Mak Plywood Industries Pvt. Ltd. (National Anti-Profiteering Authority) It is apparent from the perusal of the facts of the case that there was a decrease in the per unit base price of the product ‘BWP Trozan Platinum Ply 19 mm 2.44×1.22′ (excluding GST) of the product in the post-GST era as compared to the pre-GST era when the applicable tax was reduced from 28.81% to 28%, when GST was implemented w.e.f 01.07.2017. Further, the base price of the product was Rs. 1028.07 per square meter in the invoice dated 24.05.2017...