NAA : No profiteering by auto-dealer post-GST where base price reduced to accommodate ITC benefit

National Anti-Profiteering Authority (NAA) dismisses application against auto-dealer alleging violation of provisions of Section 171 of CGST Act, 2017; Notes that total post GST profit margin of Respondent was less than total pre-GST profit margin, moreover, landed price charged by Respondent in post-GST sale invoice was less than landed price in pre-GST sale invoice due to the reason that in pre-GST period, various credits were not available; Consequently, base price charged...