The National Anti-Profiteering Authority (NAA) held that the unchanged base price of the product despite a change in the tax rate is not violative of Section 171 of Central Goods and Service Tax (CGST) Act, 2017. In the case of Rahul Sharma and DGAP vs. M/s Bajaj Electronics Limited, it was observed that the base […]
The post Unchanged Base Price of Product despite Change in Tax Rate is not violative of Section 171 of CGST Act: NAA [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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