The Haryana Government has decided to constitute a two-member scrutiny committee to determine whether any reduction in the rate of tax on any supply of goods and services or the benefit of input tax credit has been passed on to the consumer by the respective company or supplier.
A decision to this effect was taken in a meeting of State level Steering Committee (SlSC) for Anti Profiteering Authority held under the chairmanship of Additional Chief Secretary, Excise and Taxation, Sanjeev Kaushal here. The committee comprises Commissioner, Central Excise and Customs Rajesh Sanan and Haryana Additional Excise and Taxation Commissioner Vidhya Sagar.
While describing GST as a progressive step, Kaushal said that after the implementation of GST, tax on 89 items has gone down considerably. He said that section 171 of GST Act clearly provides that the supplier has to pass on the reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit on to the recipient. Strict action would be taken against those companies who do not pass on such benefit the consumer or the recipient, said he.
All the State Governments and the Central Governments have framed rules to ensure the compliance of this provision, he added.
The Additional Chief Secretary said that in case the consumer did not get such benefit, he could make a complaint against the company or the supplier to the two-member Scrutiny Committee of the State Government in the office of Excise and Taxation Commissioner, Vanijya Bhawan, Panchkula along with required proof which could be an invoice, bill receipt or signed statement.
The ACS added that 89 items on which tax has been reduced after the implementation of GST included milk powder, Curd, lassi, Butter milk put up in unit container, Unbranded Natural Honey, Ultra High Temperature (UHT) Milk, Dairy spreads, Cheese, Cashew nut, Raisin, Spices, Tea, Wheat, Rice, Flour, Soyabean oil, Groundnut oil, Palm oil , Sunflower oil, Coconut oil, Mustard Oil, Sunflower oil, other vegetable edible oils, Sugar, Palmyra jiggery among others.