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Though profiteering has been established against the Respondent in the categories of First class and Second class movie tickets, the computation of profiteering merits to be limited only up to 10-3-2019 as the Respondent had reduced the base prices commensurately for the First class and Second class movie tickets after 11-3-2019. No profiteering can thus arise for the period after 11-3-2019. Therefore, given the above, we find this case to be a fit case for recomputation of the amount of profiteering.

Section 171 of the CGST Act, 2017— Anti- Profiteering – The Applicant DGAP has reported that Applicant No. 1 had alleged that the Respondent has not passed on the benefit of reduction in the GST rate on “Services by way of admission to exhibition of cinematograph films where price of admission ticket was one hundred rupees or less” from 18% to 12% which came into effect on 1-1-2019 vide Notification No. 27/2018-CTR dated 31-12-2018 and that the Respondent had instead increased the base price of the tickets. The DGAP further submitted that the recipients of the services were not identifiable as no such details of the consumers had been provided. The authority observed that though profiteering has been established against the Respondent in the categories of First class and Second class movie tickets, the computation of profiteering merits to be limited only up to 10-3-2019 as the Respondent had reduced the base prices commensurately for the First class and Second class movie tickets after 11-3-2019. No profiteering can thus arise for the period after 11-3-2019. Held that:- The Hon’ble Anti-Profiteering Authority directed the DGAP to recompute the amount of profiteering. The DGAP is further directed to furnish his Report under Rule 129(6) of the CGST Rules, 2017.
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