Sanitary Napkin seller found guilty of not passing GST rate reduction benefit

Sh. Sandeep Puri Vs M/s Glenmark Pharmaceutical Ltd. (National Anti-Profiteering Authority) Product Sanitary Napkin vide Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018, w.e.f 27.07.2018 was exempted and attracted NIL rate of GST. However prior to 27.07.2018 this product attracted 12% GST with the benefit of ITC on the inputs and input services which was denied from 27.07.2018 as the product was exempted from levy of tax. The GST paid on the inputs and on input service post rate reduction was a cost to the supplier, hence the base prices of the products would increase to the exten...