Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the benefit of additional ITC to the tune of 0.03% of the turnover, has accrued to the Respondent post-GST and the same was required to be passed on by the Respondent to his recipients. Provisions of Section 171 of the Act have been contravened by the Respondent. The authority found no reason to differ from the detailed computation of profiteering in the DGAP's Report or the methodology adopted and found that the benefit of additional ITC of 0.03% of the turnover has accrued to the Respondent, which was required to be passed on to the recipients.

Held that:- The Hon’ble Anti-Profiteering Authority directed the amount the profiteering amount along with the interest @ 18% shall be paid/passed on by the Respondent.