Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report in response to the Authority's Interim Order no. 23/2019 dated 26.12.2019 passed under Rule 133 (4). The DGAP reported that the project was launched after implementation of the GST and the Respondent has reduced the GST rate from 12% to 8% w.e.f. 25.01.2018; in terms of Notification No. 01/2018 Central Tax (Rate) dated 25.01.2018. Therefore, the provisions of Section 171 of the Act are not attracted in the present case. The Authority observed that the Respondent had not contravened the provisions of Section 171 (1) of the Act there is no merit in the Applications.

Held that:- The Hon’ble Anti-Profiteering Authority dismissed the applications.