Sudharshan 35 MM guilty of profiteering: NAA

Principal Commissioner Vs Sudharshan 35 MM (NAA) Applicant No. 1 had filed an application dated 06.03.2019 under Rule 128 of the CGST Rules, 2017 alleging profiteering by the Sudharshan 35 MM in respect of the supply of ‘Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less’ when GST was reduced from 18% to 12% w.e.f. 01.01.2019 vide Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. NAA found that the Respondent has resorted to profiteering by way of either increasing the base prices of the servic...