NAA : Dismisses application absent furnishing requisite documents for investigating non-passing of rate-reduction benefit

National Anti-Profiteering Authority (NAA) dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 by a KFC outlet for not passing on benefit of rate reduction of tax on “burger” from 18% to 5% w.e.f. November 15, 2017; Notes the contention of the applicant that he purchased the said product at 40/- per unit inclusive of 18% GST, whereas he purchased the same product at Rs. 42/- per unit after rate reduction, therefore the respondent was il...