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    Suppliers liable to pay penalty for not passing GST rate cut benefits: NAA

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    The NAA gave its ruling in a case against Jaipur-based Sharma Trading Company, wherein it was alleged that the supplier had not reduced the price of 'Vaseline' in line with the reduction of GST rate and thus indulged in profiteering in contravention of Scetion 171 of CGST Act.

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