{"id":211514,"date":"2019-03-07T10:50:27","date_gmt":"2019-03-07T05:20:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=211514"},"modified":"2019-03-19T18:10:40","modified_gmt":"2019-03-19T12:40:40","slug":"naa-no-profiteering-where-there-is-neither-any-reduction-in-rate-of-tax-nor-increase-in-per-unit-base-price-of-the-product","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/07\/naa-no-profiteering-where-there-is-neither-any-reduction-in-rate-of-tax-nor-increase-in-per-unit-base-price-of-the-product\/","title":{"rendered":"NAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product"},"content":{"rendered":"

National Anti-Profiteering Authority (NAA): <\/strong>The Coram of B.N. Sharma (Chairman), and J.C. Chauhan and R. Bhagyadevi (Technical Members) dismissed an application filed by Kerala State Screening Committee for being devoid of merit.<\/p>\n

Respondent\u2019s case was referred to the Standing committee on Anti-Profiteering (Standing Committee) by Kerala State Screening Committee alleging profiteering on the supply of trousers. It was alleged that respondent had indulged in profiteering in contravention of Section 171 of Central Goods and Services Tax Act, 2017 (CGST) by not passing on benefits of reduction in tax post implementation of the Goods and Services Tax. In this regard, the applicant placed reliance on two invoices issued by the respondent \u2013 invoice dated 29-04-2017 (pre-GST) and invoice dated 12-09-2017 (post-GST).<\/p>\n

The Standing Committee, after examining the case, referred it to Directorate General of Anti-Profiteering (DGAP) for detailed investigations under Rule 129 (1) of CGST Rules, 2017. DGAP\u2019s report stated that being exempt from central excise duty, \u2018trousers\u2019 only attracted fixed GST of 5 percent. Further, the rate of tax and base price of the product had remained the same in the pre-GST and post-GST period.<\/p>\n

The Authority held that, on the basis of evidence on record, there was neither reduction in the rate of tax nor increase in per unit base price of the product. Hence, anti-profiteering provisions of Section 171 of the CGST Act were not attracted. In view thereof, the application was dismissed.[Kerala State Screening Committee v. Emke Silks & Garments (P) Ltd., 2019 SCC OnLine NAA 7<\/b><\/a>, Order dated 11-02-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

National Anti-Profiteering Authority (NAA): The Coram of B.N. Sharma (Chairman), and J.C. Chauhan and R. Bhagyadevi (Technical Members) dismissed an application filed <\/p>\n","protected":false},"author":8808,"featured_media":209558,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34192,29698,6241,34193,2621],"class_list":["post-211514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-anti-profiteering-provisions","tag-cgst","tag-gst","tag-kerala-state-screening-committee","tag-Tax"],"yoast_head":"\nNAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/07\/naa-no-profiteering-where-there-is-neither-any-reduction-in-rate-of-tax-nor-increase-in-per-unit-base-price-of-the-product\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NAA | No profiteering where there is neither any reduction in rate of tax nor increase in per unit base price of the product\" \/>\n<meta property=\"og:description\" content=\"National Anti-Profiteering Authority (NAA): The Coram of B.N. 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For the above-stated issue,\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/NAA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":169334,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/17\/national-anti-profiteering-authority-established-gst\/","url_meta":{"origin":211514,"position":1},"title":"National Anti-profiteering Authority to be established under GST","author":"Saba","date":"November 17, 2017","format":false,"excerpt":"The Union Cabinet has given its approval for the creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority (NAA) under GST, following up immediately on yesterday's sharp reduction in the GST rates of a large number of items of mass consumption.This paves the way for\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":275358,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/10\/11\/delhi-high-court-post-sale-discount-given-by-loreal-india-not-to-qualify-as-commensurate-reduction-in-prices-as-required-under-section-171-cgst-act-2017\/","url_meta":{"origin":211514,"position":2},"title":"Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017","author":"Editor","date":"October 11, 2022","format":false,"excerpt":"\u00a0 \u00a0 Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by National Anti-Profiteering Authority (Respondent 2) and the notice dated 01-06-2022 seeking to examining whether there is any profiteering or not, also challenging Section 171 of Central Goods and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/delhi_high_court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":172574,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/11\/30\/b-n-sharma-appointed-chairman-national-anti-profiteering-authority-gst\/","url_meta":{"origin":211514,"position":3},"title":"B.N. Sharma appointed Chairman of National Anti-profiteering Authority under GST\u00a0","author":"Saba","date":"November 30, 2017","format":false,"excerpt":"In an immediate follow up action of last week's Cabinet approval for creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority under GST, the Government issued orders appointing senior IAS officer Shri B.N. Sharma, as the first Chairman of this apex Authority in the rank\u2026","rel":"","context":"In "Appointments & Transfers"","block_context":{"text":"Appointments & Transfers","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/appointments\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":312557,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/31\/del-hc-upholds-constitutional-validity-gst-anti-profiteering-mechanism-cautions-potential-arbitrary-use-legal-news\/","url_meta":{"origin":211514,"position":4},"title":"Delhi High Court upholds Legitimacy of GST Anti-Profiteering Mechanism with a Cautionary Note on Potential Arbitrary Exercises of Power","author":"Arunima","date":"January 31, 2024","format":false,"excerpt":"The Court clarified that there may be cases of arbitrary exercise of power under the anti-profiteering mechanism by enlarging the scope of the proceedings beyond the jurisdiction or on account of not considering the genuine basis of variations in other factors such as cost escalations on account of which the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/10\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":233027,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/07\/29\/delhi-high-court-stays-anti-profiteering-penalty-proceedings-against-samsonite-south-asia\/","url_meta":{"origin":211514,"position":5},"title":"Delhi High Court stays Anti Profiteering Penalty proceedings against Samsonite South Asia","author":"Editor","date":"July 29, 2020","format":false,"excerpt":"Delhi High Court: A Division Bench of Manmohan and Sanjeev Narula, JJ., stayed\u00a0 the anti profiteering penalty proceedings against Samsonite South Asia Pvt. Ltd. till further orders. 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