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DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. UNICHARM INDIA PVT. LTD. AND APOLLO HOSPITALS ENTERPRISE LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Neelam Kapur
Res. Counsel
K.gurumurthy
Vivek Singh

Petitioner / Applicant

DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS
Respondent UNICHARM INDIA PVT. LTD. AND APOLLO HOSPITALS ENTERPRISE LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jun 26, 2019
Order No.

43/2019

Citation

2019(6) TAXREPLY 1045
Original Order
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ORDER

1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, the Applicant No. 1 vide his letter dated 03.08.2018, addressed to the Member (Budget),Central Board of Indirect Taxes and Customs (CBIC), informed that the prices of “Sanitary Napkins” hereinafter referred to as “the product” were not reduced by the Respondent No. 1 and Respondent No. 2, despite reduction in the rate of GST on the said product from 12% to Nil w.e.f. 27.07.2018. 2. The above issue was examined by the Standing Committee on Anti-profiteering in its meeting held on 06.09.2018, wherein it was decided, to refer the matter to the Directorate General of Anti-Profiteering (DGAP) to initiate detailed investigation in the matter and collect evidence necessary to determine whether the benefit of reduction in the rate of GST on supply of the products had been passed on by the Respondents to the recipients. 3. An Application dated 02.08....

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