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SH. SANDEEP PURI, SHRI C.P. RAO, DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS vs. M/S. JOHNSON & JOHNSON M/S. APOLLO HOSPITALS ENTERPRISE LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
R.BHAGYADEVI
Pet. Counsel
Manoranjan
Res. Counsel
Hardeep Singh Lamba
Hitashree K
Shashi Mathews

Petitioner / Applicant

SH. SANDEEP PURI, SHRI C.P. RAO, DIRECTOR GENERAL OF ANTI-PROFITEERING, INDIRECT TAXES & CUSTOMS
Respondent M/S. JOHNSON & JOHNSON M/S. APOLLO HOSPITALS ENTERPRISE LTD.
Court

NAA (National Anti Profiteering Authority)

Date Nov 21, 2019
Order No.

59/2019

Citation

2019(11) TAXREPLY 1244
Original Order
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ORDER

ORDER 1. The brief facts of the case are that under Rule 128 of the Central Goods and Services Tax (CGST) Rules, 2017, an Application was filed by the Applicant No.1 and 2 before the Standing Committee on Anti-Profiteering after detailed study conducted by the Applicants to analyse the impact of reduction in the GST rate on “Sanitary Napkin” from 12% to Nil w.e.f 27.07.2018, vide Notification No. 19/2018-Central Tax (Rate) dated 26.07.2018against Respondent no. 1 and Respondent No. 2 alleging that both the Respondents have not passed on the benefit of reduction in the GST rate from 12% to Nil w.e.f. 27.07.2018, levied vide Notification  No. 19/2018-Central Tax (Rate) dated 26.07.2018, on supply of “Sanitary Napkins” by way of commensurate reduction in prices in terms of Section 171 of the Central Goods and Services Tax Act, 2017. 2. The above issue was examined by the Standing Committee on Anti-profiteering in its meetings held on 06.09.2018 and ....

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