NAA : Dismisses application; Rejects profiteering allegation on Ceramic supplier absent base price increase

National Anti Profiteering Authority (NAA) finds no case of profiteering u/s 171 of CGST Act, 2017 on supply of “Ceramics Glazed Wall’ ; Observing that per unit taxable amount (excluding GST) for products remained same post reduction of tax rate from 28% to 18% vide Notification No. 41/ 2017- Central Tax (Rate) w.e.f. November 15, 2017; Perusing invoice copies of pre and post-GST period, finds that the there was no increase in discounted per sq. meter price and hence, all...