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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Profiteering - restaurant services - allegation that benefit of ...

Case Laws     GST

July 15, 2020

Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.

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