NAA dismisses Application alleging Profiteering on Ground that Taxable Amount after Introduction of GST reducing rate remained same [Read Order]

The National Anti-profiteering Authority ( NAA ) in the matter of Kerala State Screening Committee on Anti Profiteering v M/s Rosata Vitrified Pvt Ltd dismissed the applicant’s appeal on the ground that the taxable amount after the introduction of GST remained the same.

The applicant alleged profiteering against the respondent on the ground on not passing of the benefit of reduction in the rate of tax.

The DGAP after examining the invoices submitted concluded that there was no change in the per unit taxable amount (excluding GST) of the product “Vitrified Tiles Super Nano Plus” in the post-GST rate reduction period as compared to the pre-GST rate reduction period. Thus the provisions of profiteering were not contravened with.

The Quorum constituting of Sh B.N. Sharma, J.C. Chauhan, R. Bhagyadevi and Amand Shah dismissed the application filed by the applicant. It was held that the base price of the product per box remained the same even after a rate reduction after the introduction of GST. Agreeing with the examination conducted by the DGAP, the Authority held that the respondent was not liable for profiteering.