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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

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

Case Laws     GST

July 13, 2020

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees - benefit of reduction in the rate of GST not passed on - contravention of section 171 of CGST Act - The Respondent is therefore directed to reduce the prices of his tickets as per the provisions of Rule 133 (3) (a) of the CGST Rules, 2017, keeping in view the reduction in the rate of tax so that the benefit is passed on to the recipients.

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