Anti-profiteering Authority — GST

1. Anti-profiteering Authority · 06 Mar 2019
   NAA - Benefit of rate reduction was passed on therefore, provision of Sec 171 of CGST Act, 2017 were not contravened.

   Kerala State Screening Committee on Anti Profiteering vs. Velbon Vitrified Tiles Pvt. Ltd

   (2019) TaxCorp(IDT) 2494 (NAA)

2. Anti-profiteering Authority · 05 Mar 2019
   NAA - Builder has denied the benefit of ITC to the buyers of the flats being constructed. Upholds profiteering.

   Director General Anti Profiteering vs. S3 Infra Realty Pvt. Ltd.

   (2019) TaxCorp(IDT) 2491 (NAA)

3. Anti-profiteering Authority · 17 Jan 2019
   NAA - Since cum-tax price remained same despite reduction in GST rate from 28% to 18% w.e.f. November 15, 2017, profiteering upheld.

   Surya Prakash Loonker Vs Excel Rasayan

   (2019) TaxCorp(IDT) 2362 (NAA)

4. Anti-profiteering Authority · 03 Jan 2019
   NAA - Anti-profiteering provisions are attracted only when there is a reduction in the rates of tax or increase in ITC.

   Kerala State Level Screening Committee on Anti Profiteering vs. Maruti Suzuki India Ltd

   (2019) TaxCorp(IDT) 2330 (NAA)

5. Anti-profiteering Authority · 28 Dec 2018
   NAA - Reduction in discount doesn’t amount to profiteering as the same was offered from his profit margin by the Respondent and doesn’t form part of the base price.

   State Level Screening Committee on Anti-Profiteering, Kerala vs. Asian Paints Ltd.

   (2018) TaxCorp(IDT) 2325 (NAA)

6. Anti-profiteering Authority · 28 Dec 2018
   NAA - There is no profiteering either post GST implementation or rate reduction.

   Kerala State Level Screening Committeeon Anti Profiteering vs. Lorenzo Vitrified Tiles Pvt ltd

   (2018) TaxCorp(IDT) 2323 (NAA)

7. Anti-profiteering Authority · 28 Dec 2018
   NAA - Rate of tax increased to 5% (post-GST), therefore allegation of profiteering is not sustainable.

   Kerala State Level Screening Committee on Anti Profiteering vs. M/s Janson

   (2018) TaxCorp(IDT) 2322 (NAA)

8. Anti-profiteering Authority · 28 Dec 2018
   NAA - Case of profiteering upheld against a distributor observing that base price was increased despite reduction in tax rate from 28% to 18%.

   Director General of Anti Profiteering vs. Raj & Company

   (2018) TaxCorp(IDT) 2321 (NAA)

9. Anti-profiteering Authority · 07 Dec 2018
   NAA - HUL's distributor guilty u/s 171, since M.R.P. remained same despite reduction in duty rate from 28% to 18% w.e.f. November 15, 2017 vide Notification No.41/2017-Central Tax (Rate).

   Director General of Anti-Profiteering vs. J.P. & Sons

   (2018) TaxCorp(IDT) 2234 (NAA) · Section 171

10. Anti-profiteering Authority · 19 Nov 2018
    NAA - Base price was increased despite reduction in tax rate from 18% to 5% w.e.f. November 15, 2017 vide Notification No. 26/2017 - Central Tax (Rate). McDonald is guilty of profiteering.

    Ravi Charaya vs. Hardcastle Restaurants Pvt. Ltd

    (2018) TaxCorp(IDT) 2188 (NAA)

11. Anti-profiteering Authority · 30 Oct 2018
    NAA - Applicant failed to provide the pre and post GST invoices along with other details regarding which the allegation of profiteering has been made. Application dismissed.

    Mr. Raman Khaira vs. Yum Restaurants India Pvt. Ltd. & Ors.

    (2018) TaxCorp(IDT) 2130 (NAA)

12. Anti-profiteering Authority · 30 Oct 2018
    NAA - In absence of cogent and reliance evidence, application for profiteering not maintainable.

    Director General Anti-Profiteering (DGAP) vs. Amway India Enterprises Pvt. Ltd.

    (2018) TaxCorp(IDT) 2129 (NAA)

13. Anti-profiteering Authority · 10 Sep 2018
    NAA - Guilty of profiteering - Price not reduced despite reduction in GST rate on product from 28% to 18% vide Notification No. 41/2017- Central Tax (Rate) w.e.f. November 15, 2017.

    In the matter of Sharma Trading Company

    (2018) TaxCorp(IDT) 1949 (NAA)

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