Petitioner failed to pass on GST rate cut benefits to viewers by not reducing ticket prices until 11.03.2019, violating Section 171.
Case-Laws
GST
The High Court held that the petitioner's failure to pass on the benefits of GST rate reduction from 01.01.2019 to the viewers by reducing ticket prices until 11.03.2019 constituted a default. Section 171 of the CGST Act mandates that suppliers pass on the benefit of tax rate reduction to end-users by reducing prices commensurately. Although
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