National Anti-profiteering
Authority drops the proceedings instituted by purchaser (applicant) of
Schindler elevators, absent violation of provisions of Section 171 of CGST Act
by manufacturer (respondent); Finds that applicant had been charged appropriate
service tax on the advance paid before July 1, 2017 but as installation of
elevator had been completed after coming into force of CGST Act, was charged
GST at prevalent rate under separate invoices; Moreover, accepts DG Safeguards’
finding that since all material was delivered before June 30, 2017,
manufacturer was not in a position to pass any benefit by deducting excise duty
from final GST charged; Notes applicant’s request for withdrawal of application
citing inadequate understanding of GST provisions and subsequent clarifications
pertaining to issue raised : NAA
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