NAA : Dismisses application, finds no profiteering either post GST implementation or rate reduction

NAA dismisses application, finds no contravention of provisions of Section 171 of CGST Act, 2017 either post GST implementation w.e.f. July 01, 2017 or post rate reduction w.e.f. November 14, 2017; Observes that there was no reduction in tax rate on “Mirror Series Tiles” which was increased from 14.44% (pre GST) to 28% (post GST) and also there was no increase in the per unit price of the said product; Further, though tax rate was reduced from 28% to 18% w.e.f. November 1...