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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Profiteering - Services by way of admission to exhibition of ...

Case Laws     GST

March 16, 2020

Profiteering - Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” - Rate of GST reduced from 28% to 18% - the Respondent has indulged in profiteering in violation of the provisions of Section 171 of the CGST Act, 2017 and has not passed on the benefit of reduction in the rates of tax - he is liable for action under Rule 133 of the CGST Rules, 2017. - NAPA

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