Profiteering - restaurant service - the Respondent had increased ...

Restaurant Overcharges Customers by 11.16% After GST Rate Cut, Ordered to Refund Excess to Consumer Welfare Funds.

August 25, 2020

Case Laws GST NAPA

Profiteering - restaurant service - the Respondent had increased the base prices of different items by more than 11.16% i.e. by more than what was required to offset the impact of denial of ITC, supplied as a part of restaurant service, to make up for the denial of ITC post-GST rate reduction - The amount as determined is directed to be deposited in two equal parts, in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund - NAPA

View Source

← Previous Next →

Profiteering - restaurant service - the Respondent had increased ...

Restaurant Overcharges Customers by 11.16% After GST Rate Cut, Ordered to Refund Excess to Consumer Welfare Funds.

August 25, 2020

Case Laws GST NAPA

You may also like:

Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of...

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...

GST rate on mass consumption items cut to 18pc

The AAAR determined that sale of readily available food and beverages not prepared in restaurant premises, whether consumed on-site or taken away, does not constitute...

Rate of tax - Whether different rates of GST can be levied to affordable and non-affordable residential apartments in a single project/ building that is being developed...

Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions

Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 -...

Exemption u/s 11 - Accumulation of income - Carry forward of deficit - Carry forward of excess expenditure carried forward from the earlier assessment years - The...

Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

Profiteering - base prices of 1383 goods had been increased by the Respondents after the rate of tax was reduced - allegation that the Respondents had not passed on the...

Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -...

Rate of GST - unbooked 11 units in the project , which did not get the approval for villa from local authorities before 31.03.2019 - levy of old GST rate or new GST rate...

The High Court held that the petitioner's failure to pass on the benefits of GST rate reduction from 01.01.2019 to the viewers by reducing ticket prices until 11.03.2019...

The GST Council approved formation of a GoM on restructuring Compensation Cess to examine revenue impacts on states post-GST implementation. Key points: Karnataka raised...

Availability of concessional rate of GST - works contracts - the works contract executed by the applicant for construction of Administrative building for TSIIC falls...

Quick Updates: