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TMI Blog2024 (2) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... tickets w.e.f. 04.02.2019 and hence he has passed on the benefit of rate reduction by charging commensurate prices - The Commission also finds that there is no Exception category tickets and it was a term coined by DGAP in its report dated 31.12.2020. It referred to six specific movies for which application for rate revision was made by the Respondent to the Licensing Authority. The Respondent had sold 'Exception Category' cinema tickets w.e.f. 23.08.2019 only. The Respondent has charged CST @ 18% on the Exception category tickets w.e.f 23.08.2019 and hence no benefit of tax reduction was required to be passed on these tickets. The Commission further finds that the Respondent has increased the base prices of 'Exception' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aphy 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 profiteering to the tune of Rs. 12,83,999/- for 'Regular' category of tickets sold by the Respondent and profiteering to the tune of Rs. 84,18,946/- in 'Exception' category of tickets sold by the Respondent. 4. Vide NAA order No. 21/2022 dated 20.06.2022, the NAA determined profiteering of Rs. 12,83,999/- for 'Regular' category of tickets of the Respondent and accordingly, the Respondent was directed to deposit the amount of Rs. 6,41,988/- in Central Consumer welfare fund (CWF) and Rs. 6,41,988/- in the Telan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 GST. The verification of the claim of the Respondent about non-existence of any such category as 'Exception Category' was not warranted by DGAP while preparing its first report dated 31.12.2020. b) Para 4 of the said order sought the present report of the DGAP does not explain why profiteering was calculated from 01.01.2019 to 30.04.2020 when the Respondent had reduced the rate of tickets w.e.f. 04.02.2019 in 'Regular Category . The DGAP stated that this was the fundamental flaw in the first report dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced 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 Commission also finds that there is no Exception category tickets and it was a term coined by DGAP in its report dated 31.12.2020. It referred to six specific movies for which application for rate revision was made by the Respondent to the Licensing Authority. The Respondent had sold 'Exception Category' cinema tickets w.e.f. 23.08.2019 only. The Respondent has charged CST @ 18% on the Exception category tickets w.e.f 23.08.2019 and hence no benefit of tax reduction was required to be passed on thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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