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 October 2018 Year 2018 This

Profiteering - restaurant service - failure to pass the benefit ...

GST

October 26, 2018

Profiteering - restaurant service - failure to pass the benefit of reduced rate of GST - Respondent had increased the average base price by 12.14% to neutralize the denial of ITC of 11.80% and such increase is commensurate with the increase in the cost of the product on account of denial of ITC. - Application dismissed.

View Source

 


 

You may also like:

  1. Profiteering - restaurant service supplied by the Respondent - the GST rate of 5% has been charged w.e.f. 15.11.2017 however the base prices of 170 products have been...

  2. 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

  3. 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...

  4. 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 ₹...

  5. Profiteering - The Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way...

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

  7. 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...

  8. Profiteering - benefit of reduction in the GST rate not passed - base price of goods also increased - Respondent has violated the provisions of section 171 in as much as...

  9. Profiteering - supply of Services by way of admission to exhibition of cinematograph films - The Respondent has resorted to profiteering by way of either increasing the...

  10. Profiteering - footwear - benefit of rate reduction of GST from 18% to 5% - It is evident that the Respondent had increased the base price of the product when the rate...

 

Quick Updates:Latest Updates