No anti-profiteering by Honda car dealer; 2% reduced rate passed on, rules NAA

National Anti-Profiteering Authority (NAA) rules in favour of Honda Car dealer, finds no merit in application filed under Rule 128 of CGST Rules absent contravention of Section 171 of CGST Act; Concurs with Director General Safeguards (DGSG) that applicant’s contention that pre-GST tax rate of 51% was reduced to 29% in post GST era was factually incorrect; Finds that pre-GST tax rate on car sought to be purchased was 31.254% which was rationalized to 29%, thus resulting in ...