2019-TIOL-GST-248 Dated: Thursday, January 03, 2019

Thursday, January 03, 2019

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Legal Wrangle | Corporate Law | Episode 89

GST


	GST NAA CASE 2019-TIOL-01-NAA-GST Kerala State Screening Committee on Anti-Profiteering Vs Maruti Suzuki India Ltd GST - Kerala State Screening Committee on Anti-Profiteering vide its minutes had alleged profiteering by the respondent Maruti Suzuki India Ltd., Gurugram in respect of supply of four models of Motor Car namely, "Wagon R VXI AMT, Swift VXI, Alto 800 LXI & Wagon R VXI [Heading 8703]" by not passing on the reduction in the rate of tax at the time of implementation of GST w.e.f 01.07.2017. Held: From the report of the DGAP and the documents placed on record, it is observed that the rate of tax was 15.63% in the pre-GST era which was increased to 29% in the post-GST era - secondly, from the invoices, it is evident that before discount, the base prices of all the products had remained the same and which facts have not been disputed by the applicant, hence the provisions of s.171 of the CGST Act, 2017 are not attracted - Respondent has not contravened the provisions of s.171 of the Act - Application dismissed since without merits: NAPA - Application dismissed: NAA CGST CIRCULAR cgst_circular_87 Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017 CUSTOM CIRCULAR cuscir01_2019 IGST Export Refunds - resolution of errors JEST GST by Vijay Kumar Happy New Year - GST has made things simpler!- PM ARTICLES GST - Higher Exemption Threshold - Better 'economics' for tax administration! Happy New Year - GST has made things simpler!- PM GST - Agenda for the second year- Part - XVIII

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JEST GST by Vijay Kumar