Anti-profitering provision under GST

Anti-profiteering clause under GST means any reduction in rate of tax on any supply of goods or services or benefit of input tax credit (ITC) shall be passed on to recipient by way of proportionate reduction in Final Price of the goods or services.

e.g.:  Gujarat Pipe Dealer is selling pipes in Gujarat, he is registered under Gujarat VAT laws. He has purchased these pipes from manufacturer where on pipes Excise Duty was levied. In existing laws, Excise duty levied by manufacturer to dealer is the cost while selling the pipes. But under GST transitional provisions, the dealer can avail ITC benefits on those excise duty levied pipes and the reduction in such cost need to be passed on to customer.

In Rs
Purchased Pipe from manufacturer					100,000
Excise duty levied @ 12.5%					12,500
Total					112,500
VAT levied @ 5%					5,625
Total Cost to Dealer					118,125
When dealer is selling this pipes to its customer ( under existing laws)
Cost of pipe( VAT ITC will be available to him)					112,500
Profit of approx. 7%					7,875
Final Cost					120,375
Vat @ 5%					6,019
Final Cost to Customer					126,394
When dealer is selling this pipes to its customer ( under GST )
Cost of pipe( VAT & Excise ITC will be available to him)					100,000
Profit of approx. 7%					7,000
Final Cost					107,000
GST @ 18 %					19,260
Final Cost to Customer					126,260

There has been reduction in cost of pipe due to ITC.

https://caprateekgarg.wordpress.com/2017/03/19/anti-profiteering-or-price-control-under-gst/

It means, dealer should proportionately keep the profit margin.. With the proper documentation.. For eg if dealer getting the benefit of excise duty and in that case dealer reduced his profit and sell into the market... Then dealer did not to pass the input credit to department or customer? Please correct me if I am wrong

Thank you for these informations.

why customer will bear the tax on profit of the company.