NAA : Dismisses application, finds no case of profiteering absent change in tax-rate and increase in base-price

National Anti-Profiteering Authority (NAA) dismisses application finding no contravention of provisions contained in section 171 of CGST Act, 2017 in respect of supply of “Eastern Meat Masala” (HSN Code 0910); Perusing invoices for pre-GST and post-GST period, observes that there was no reduction in rate of tax on the product “Eastern Meat Masala” which was taxable at 5% during both the periods; Holds as there was no reduction in tax rate of product and Respondent did...