‘Unicharm’ not passed tax reduction benefit on Sanitary Napkins: NAA

Shri C. P. Rao Vs M/s Unicharm India Pvt. Ltd. (NAA) It is revealed that the Central Govt. vide Notification No.19/2018-Central Tax (Rate) dated 26.07.2018 the Government had reduced the rate of GST from 12% to NIL without ITC in respect of  Sanitary Napkins with effect from 27.07.2018, the benefit of which was required to be passed on to the recipients as per the provisions of Section 171 of the CGST Act, 2017. From the above discussion and the invoices available, it is revealed that the base price of the product “Sofy Bodyfit XL 6S” was increased from Rs. 33.08/- to Rs. 37.05/-,...