NAA : No profiteering on supply of Koil Mattress where tax rate increased post-GST

Dec 26,2018

NAA dismisses application alleging violation of provisions of Section 171 of CGST Act, 2017 on supply of ‘Peps Spring Koil Mattress’ for not passing on benefit of reduction in rate of tax post GST; Notes that tax rate post-GST, in fact, increased from 14.5% (12.5% Excise Duty + 2% CST) to 28%, therefore allegation of profiteering is not sustainable: NAA...


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