NAA : Finds no profiteering, but directs audit of e-commerce platforms over GST rate cuts

National Anti-Profiteering Authority (NAA) finds no profiteering in the supply of almirah through e-commerce platform, states that supplier cannot be held guilty u/s 171 of CGST Act where discount offered to applicant at the time of placing of order was withdrawn at the time of supply; Remarks, “…withdrawal of discount does not amount to profiteering as the same was offered from his profit margin by the Supplier and does not form part of the base price…”; Notes t...