Sri Laxmi Kala Mandir Guilty of not passing GST reduction benefit to Customers: NAA

Principal Commissioner Vs Sri Laxmi Kala Mandir 70MM Theatre (NAA) It is clear from the investigation carried out by the DGAP and also letter dated 03.06.2019 to Deputy Commissioner (Anti Evasion), Medchal, Hyderabad that the Respondent has maintained the same prices of all three categories of movie admission tickets which he was charging before the tax reduction and has not reduced them when the GST rate was reduced from 18% to 12% w.e.f. 01.01.2019. The Respondent should have maintained the classwise details of the tickets sold by him as well as the price charged on each class, however, he h...