No reduction in rate of GST- Anti-profiteering provisions not attracted

Kerala State Level Screening Committee on Anti-Profiteering Vs Janson (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, hence the anti-profiteering provisions contained in Section 171(1) of the Central Goods and Services Tax Act, 2017 are not attracted. FULL TEXT OF ORDER OF NATIONAL ANTI-PROFITEERING AUTHORITY 1. The present report dated 28.09.2018, has been received from the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP) after detailed in...