Cinema ticket pricing refusing to pass GST rate cut u/s 171, found profiteering Rs.11,88,482; limited interest
Case-Laws
GST
Whether respondent violated Section 171 by not passing on GST rate reduction: Section 171 requires commensurate reduction in the all-inclusive price and state cinema regulatory ceilings or tariffs cannot justify retaining tax benefit; finding: respondent contravened Section 171 and profiteered Rs. 11,88,482 (outcome). Whether remittance of GST to the exchequer neg
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =