Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Anti-Profiteering - benefit of reduction in the rate of GST in ...

GST

September 29, 2018

Anti-Profiteering - benefit of reduction in the rate of GST in restaurant service - purchase of 6 Hara Bhara Kabab Sub - base price of the product increased from ₹ 130/- to ₹ 145/- when the GST was reduced from 18% to 5% - Section 171 of CGST Act, 2017. - Due to denial of ITC, the cost of the product increased - It is not a case of profiteering.

View Source

 


 

You may also like:

  1. Profiteering - restaurant service - benefit of reduction of tax from 18% to 5% not passed to customers - applicant could not establish profiteering for want of credible evidence

  2. Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

  3. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  4. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

  5. Job Work - Ntf No. 8/2005-S.T. - for claiming or denying the benefit of the notification, the assessee should be held to have provided the taxable service - Stay granted - AT

  6. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

  7. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  8. Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 7.39% i.e. by more than what was required to offset the...

  9. Profiteering - Courier Service - increase in the courier charges rate from ₹ 69.50/- to ₹ 80/- - There was no reduction in the rate of tax on supply of...

  10. Service Tax on ‘Short Term Accommodation Service and Restaurant Service’ – CBEC clarified various issues

 

Quick Updates:Latest Updates