Cinema Hall Held Liable for Profiteering Due to Non-Passing of GST Rate Reduction

DG Anti Profiteering Vs Jyothi Theatre (GSTAT) The case concerns proceedings initiated based on a report by the Director General of Anti-Profiteering (DGAP) to determine whether the respondent violated Section 171 of the Central Goods and Services Tax (CGST) Act, 2017 by not passing on the benefit of GST rate reduction on cinema tickets. The GST rates on admission tickets were reduced with effect from 01.01.2019—from 28% to 18% for tickets above ₹100 and from 18% to 12% for tickets of ₹100 or less. An application alleging profiteering was received and referred for detailed investigation....