NAA : Finds no profiteering on supply of “Tiles”, base price remains same post GST

National Anti-Profiteering Authority (NAA) dismisses the allegation of profiteering against the taxpayer with respect to sale of ceramic vitrified tiles; Notes that GST rate on product ‘Ceramic Vitrified Tiles’ Nano series PRE -1 (HSN Code 69072100) was reduced from 28% to 18% w.e.f. 15.11.2017; Based on examination of invoices pre and post GST reduction, holds that per box price of Rs. 232.50 remained same even after GST rate reduction on 15.11.2017; Thus holds that...