NAA : Finds no profiteering against ‘Courier Service’ provider where tax-rate increased post GST

NAA dismisses case of profiteering finding no reduction in rate of tax on supply of ‘Courier Service’ after GST implementation; Perusing the rate of tax pre and post GST regime, observes that, rate of tax increased from 15% under pre - GST regime to 18% under post- GST regime vide Notification No. 11/2017 - Central Tax (Rate); Finds that, fact that base price increased from Rs. 69.5 to Rs. 80 has no relevance in view of the fact that there has been no reduction in rate of...