NY Cinema guilty of not passing ITC benefit to Customers: NAA

Director General of Anti-Profiteering Vs NY Cinema LLP (NAA) The main issues to be examined was whether the GST rate on Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees were reduced from 28% to 18% and “Services by way of admission to exhibition of cinematograph films where price of admission ticket was one hundred rupees or less” were reduced from 18% to 12% w.e.f. 01 01.2019 and if so, whether the benefit of such reduction in the rate of GST had been passed on by the Respondent to his recipients, in ter...