9911796707
TMI Blog2024 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (hereinafter referred to as the "Rules"). 2. The Commission vide Para 3 to 10 of its Interim Order No. 05/2023 dated 17.08.2023 directed the DGAP to further investigate the matter under Rule 133(4) of the Rules as the Commission found both the previous Reports of the DGAP dated 31.12.2020 and 03.03.2023 contradictory. 3. In this regard the DGAP vide its report dated 31.12.2020 has conducted a detailed investigation for alleged profiteering by the Respondent in supply of "Services by way of admission to exhibition of cinematography films". In respect of which vide Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018 GST rate was reduced from 28% to 18% w.e.f. 01.01.2019. The DGAP vide its report dated 31.12.2020 calculated prof ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2023 of the DGAP contradictory and therefore vide its Interim Order No. 05/2023 dated 17.08.2023 directed the DGAP to reinvestigate the matter in respect of 'Exception Category' tickets under Rule 133(4) of the CGST Rules, 2017. 7. The DGAP submitted its report dated 30.11.2023 to the Commission after reinvestigation under Rule 133(4) of the CGST Rules, 2017. The Findings of the DGAP's report dated 30.11.2023 on the points raised in the CCl's Interim Order No. 05/2023 are as follows:- a) That the DGAP has quantified profiteering in the first report dated 31.12.2020 in respect of 'Exception Category' by taking the basic rate of admission for all other categories that existed prior to the reduction in the rate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 is attributed to certain conceptual as well as fundamental flaws in the first report. This had resulted in quantification of profiteering of Rs. 84, 18,946/- till April 2020 for 'Exception Category' of movies despite commensurate reduction in prices by the Respondent from 04.02.2019. This has been corrected in the report dated 03.03.2023. 8. This Commission has carefully gone through the Reports dated 31.12.2020, 03.03.2023 and 30.11.2023 furnished by the DGAP as well as all the other material placed on record and finds that the Respondent has reduced the rate of GST from 28 % to 18% on all categories of tickets w.e.f. 04.02.2019 and hence he has passed on the benefit of rate reduction by charging commensurate prices. 9. The Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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