Subwest Restaurant not passed benefit of GST rate reduction: NAA

Hussain Shoaib Kothalia Vs Subwest Restaurant LLP  (NAA) The brief facts of the case are that an application was filed by the Applicant No. 1 with the Maharashtra State Screening Committee on Anti-profiteering alleging profiteering in respect of restaurant service supplied by the Respondent despite the reduction in the rate of GST from 18% to 5% w.e.f. 15.11.2017 vide Notification No. 46/2017-Central Tax (Rate) dated 14.11.2017 by way of not making a commensurate reduction in price, in terms of Section 171 of the CGST Act, 2017. Held by NAA Based on the facts and as per the provisions of Sec ...