Profiteering - restaurant service - reduction in rate of GST - ...

Restaurants Must Pass GST Rate Cuts to Each Customer Equally, No Offsetting Allowed (Section 171.

March 16, 2020

Case Laws GST NAPA

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 and Section 171 does not offer the Respondent to suo moto decide on any other modality to pass on the benefit of reduction in the rate of tax to his recipients. Therefore, any benefit of tax rate reduction passed on to a particular recipient or customer cannot be appropriated or adjusted against the benefit of tax rate reduction that ought to accrue to another recipient or customer. - NAPA

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Profiteering - restaurant service - reduction in rate of GST - ...

Restaurants Must Pass GST Rate Cuts to Each Customer Equally, No Offsetting Allowed (Section 171.

March 16, 2020

Case Laws GST NAPA

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