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No profiteering as No reduction in Tax in post-GST era as compared to pre-GST era
Case Law Details
- Case Name
- State Level Screening Committee on Anti-Profiteering Vs Peps Industries Pvt. Ltd. (National Anti-Profiteering Authority)
- Appeal Number
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- Date of Judgement/Order
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State Level Screening Committee on Anti-Profiteering Vs Peps Industries Pvt. Ltd. (National Anti-Profiteering Authority)
DGAP has intimated that there was an increase in the rate of tax on the product “Peps Spring Koil Bornell Normal Maroon 75X60X6″ Mattress” from 14.5% (2%+12.5%) (wrongly shown as 14.75% in the Report) ) in the pre-GST era to 28% in the post-GST era. Therefore, the rate of tax applicable to the product had increased from 14.5% (12.5% Excise Duty + 2% CST) in pre-GST era to 28% in the post-GST regime. Consequently, the DGAP has stated that as there was no red...
