GSTAT Upholds Profiteering for Non-Passing of GST Rate Cut Benefit

41/2017-Central Tax (Rate) dated 14.11.2017? 41/2017-Central Tax (Rate) dated 14.11.2017; and that the unit sale prices of the said product of the Respondent No. 41/2017-Central Tax (Rate) dated 14.11.2017 with effect from 15.11.2017. 1 had not passed on the benefit of the tax reduction from from 28% to 18% with effect from 15.11.2017, vide Notification No. 41/2017-Central Tax (Rate) dated 14.11.2017, during the period from 15.11.2017 to 31.03.2019, as furnished by the Respondent No.