Restaurant Service Not Profiteering: Price Hike Due to Input Tax Credit Denial u/s 171 of CGST Act, 2017.

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. .....

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