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.
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