GST Appellate Tribunal, New Delhi
DG Anti Profiteering, Director General of Anti- Profiteering, DGAP v. Vishwanath Cinema Hall 70MM
The ruling in brief
A cinema operator contravened anti-profiteering provisions by retaining GST- inclusive ticket prices after GST rate reduction by increasing base prices instead of passing on benefit to customers; profiteering of about Rs. 8.99 lakh with 18% interest was recoverable and payable equally to Central and State Consumer Welfare Funds; no penalty was leviable asperiod was prior to 1.1.2020
Provisions considered
Section 171 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 126, read with rule 133, of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017
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