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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Profiteering - supply of Services by way of admission to ...


GST Rate Cut on Film Admission Services Leads to Voluntary Profiteering Refund, No Penalty Imposed.

September 14, 2020

Case Laws     GST     NAPA

Profiteering - supply of Services by way of admission to exhibition of cinematography films where the price of admission ticket - there has been a reduction in the rate of tax from 28% to 18% on "Services by way of admission to exhibition of cinematograph films - The profiteered amount is determined for the period from 01.01.2019 to 06.01 2019 - the Respondent has voluntarily deposited the profiteered amount with interest in CWFs - No penalty - NAPA

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