GSTAT Upholds Anti-Profiteering Order Against Vishwanath Cinema for not passing GST Cut Benefit

DG Anti Profiteering Vs Vishwanath Cinema Hall 70MM (GSTAT) The case concerned allegations of profiteering against a cinema theatre operator under Section 171 of the CGST Act, 2017, for failing to pass on the benefit of GST rate reductions on cinema tickets to consumers. The complaint alleged that despite the reduction in GST rates on admission tickets for cinematography films with effect from 1 January 2019, the Respondent maintained the same ticket prices by increasing the base prices, thereby denying consumers the intended tax benefit. The Director General of Anti-Profiteering (DGAP) invest...