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Seller booked for profiteering for increasing base prices of admission tickets despite GST rate reduction

March 17, 2020[2020] 115 taxmann.com 205 (NAA)
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GST : Where applicant alleged that respondent had not passed on benefit of reduction in GST rates on 'services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees' from 28 per cent to 18 per cent and 'services by way of admission to exhibition of cinematograph films where price of admission ticket was one hundred rupees or less' from 18 per cent to 12 per cent with effect from 1-1-2019, vide Notification No. 27/2018 - Central Tax (Rate) dated 31-12-2018, by way of commensurate reduction in prices, in terms of section 171 and instead, had increased base prices to maintain same cum-tax selling prices of admission tickets, it was held that respondent had indulged in profiteering in violation of provisions of section 171 and had not passed on benefit of reduction in rates of tax in respect of above services to its customers and therefore, it was liable for action under Rule 133 of CGST Rules, 2017

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