GSTAT Confirms Profiteering as Cinema Tickets Not Reduced After GST Rate Cut

DG Anti Profiteering Vs Amb Cinemas LLP (GSTAT) The proceedings arose from a complaint alleging that the respondent cinema operator engaged in profiteering by not passing on the benefit of reduction in GST rates on cinema tickets from 28% to 18% effective 01.01.2019, in violation of Section 171 of the CGST Act, 2017. The complaint was examined by the Standing Committee and referred to the Director General of Anti-Profiteering (DGAP), who initiated investigation proceedings. The DGAP found that the respondent continued to charge the same ticket prices—₹300 for platinum seats and ₹200 for ...