GST Profiteering: Cinema Hall Fined Rs. 16.5 Lakhs for Not Passing Tax Reduction

DGAP Vs Mallikarjuna Cinema Hall (GSTAT) A cinema hall owner in Hyderabad, Mallikarjuna Cinema Hall, has been found to have profiteered by Rs. 16,50,166 by not passing on the reduced Goods and Services Tax (GST) rates to consumers. The Telangana Bench of the Goods Services Tax Appellate Tribunal (GSTAT) ruled against the cinema hall, stating that it failed to provide sufficient justification for not reducing ticket prices after the GST rate reduction in 2019. Key Findings and Arguments The case, DGAP vs. Mallikarjuna Cinema Hall, centered on the period between January 1, 2019, and June 30, 201...