NAA : Upholds profiteering against retailer for selling Cadbury/Nestle chocolates at same MRP post-GST

NAA upholds a case of profiteering u/s 171 of CGST Act, 2017 against a retailer of Nestle Munch and Cadbury Dairy Milk chocolates, observing that base price was increased despite reduction in tax rate from 28% to 18% w.e.f. November 15, 2017 vide Notification No. 26/2017 - Central Tax (Rate) on sale of chocolates; Perusing tax invoice, observes that Respondent charged increased base price on chocolates while retaining same MRP both before and after reduction in tax ...