NAA : Upholds profiteering by detergent supplier, base-price reduction upon GST introduction cannot absolve liability

National Anti-Profiteering Authority (NAA) upholds a case of profiteering against detergent supplier noting that cum-tax price remained same despite reduction in GST rate from 28% to 18% w.e.f. November 15, 2017; Observes Respondent’s submission that it was a unit availing SSI exemption and charging VAT at 12.5% on base-price while post GST, 28% tax was levied and since this disturbed his pricing pattern, base prices were reduced post introduction of GST regime; Rejects Res...