NAA: Dismisses profiteering allegation against Hindustani Music Book supplier, however, non-mention of HSN code requires examination

NAA dismisses a case of profiteering against the supplier of a book titled “Ragas in Hindustani Music: Conceptual Aspects (without cassette)”, rejects Applicant’s contention that the Respondent had maintained the same selling price for the book even after Notification No. 25/2018-Central Tax (Rate) dated December 31, 2018 had come into force and had not passed the benefit of reduction in the GST rate to the recipients; Notes Respondent's submission that it was deal...