Profiteering in GST rates for admission to cinema exhibitions. ...

Movie theaters hiked ticket prices to offset GST cut - profiteering charges upheld.

Case Laws GST

November 6, 2024

Profiteering in GST rates for admission to cinema exhibitions. Despite a reduction in GST rates from 28% to 18%, the benefit was not passed on to consumers, and instead, the base price was increased to maintain a uniform "cum-tax" selling price. The High Court held that once the GST rate was reduced, it became mandatory for the petitioner to pass on the benefit of that reduction. There was no justification to interfere with the Competition Commission of India's (CCI) view, and the petition challenging the CCI's order was dismissed.

View Source

← Previous Next →

Profiteering in GST rates for admission to cinema exhibitions. ...

Movie theaters hiked ticket prices to offset GST cut - profiteering charges upheld.

Case Laws GST

November 6, 2024

You may also like:

Profiteering - supply of Services by way of admission to exhibition of cinematography films - It has been established that the Respondent has profiteered by way of...

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was one hundred rupees or less - despite...

Profiteering established by increasing base prices of movie tickets despite GST rate reduction from 28% to 18% for admission tickets above Rs. 100, contravening Section...

Profiteering - supply of “Services by way of admission to exhibition of cinematography films”. - The Commission concluded that there was no 'Exception Category' of...

The respondent resorted to profiteering by not passing on the benefit of GST rate reduction on cinema tickets, realizing an additional Rs. 4,65,549 from recipients. As...

Respondent resorted to profiteering by not passing on benefit of GST rate reduction from 28% to 18% on cinema ticket prices above Rs. 100 during 01.01.2019 to...

Profiteering - restaurant service supplied by the Respondent - the GST rate of 5% has been charged w.e.f. 15.11.2017 however the base prices of 170 products have been...

Profiteering - The Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way...

Profiteering - supply of Services by way of admission to exhibition of cinematograph films - The Respondent has resorted to profiteering by way of either increasing the...

The High Court held that the petitioner's failure to pass on the benefits of GST rate reduction from 01.01.2019 to the viewers by reducing ticket prices until 11.03.2019...

Respondent resorted to profiteering by not reducing selling price commensurately despite GST rate reduction from 28% to 18% on cinema tickets above Rs. 100, from...

Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of...

Profiteering - supply of Services by way of admission to exhibition of cinematography films - There is no dispute relating to the fact that the Respondent has increased...

Profiteering - supply of Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees - benefit of...

Eligibility for tax exemption under GST Act - mixed supply - ticket charges collected in relation to an Agricultural exhibition - The Advance ruling authority concluded...

Quick Updates: