{"id":73533,"date":"2025-09-18T08:30:35","date_gmt":"2025-09-18T03:00:35","guid":{"rendered":""},"modified":"2025-09-18T08:30:35","modified_gmt":"2025-09-18T03:00:35","slug":"dgap-finding-upheld-rs-16-50-166-profiteering-for-not-passing-gst-reduction-on-cinema-tickets-interest-directed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73533","title":{"rendered":"DGAP finding upheld: Rs 16,50,166 profiteering for not passing GST reduction on cinema tickets; interest directed"},"content":{"rendered":"<p>DGAP finding upheld: Rs 16,50,166 profiteering for not passing GST reduction on cinema tickets; interest directed<br \/>Case-Laws<br \/>GST<br \/>AT affirmed DGAP&#39;s finding that the Respondent profiteered by Rs. 16,50,166 by not passing on GST rate reduction on cinema tickets. The AT held the impugned provision&#39;s interest component (18%) applies for the three days 28-30 June 2019 and accordingly directed interest at 18% on the apportioned amount of Rs. 27,350 (rounded), calculated from 01.01.2019 with an<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92628\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DGAP finding upheld: Rs 16,50,166 profiteering for not passing GST reduction on cinema tickets; interest directedCase-LawsGSTAT affirmed DGAP&#8217;s finding that the Respondent profiteered by Rs. 16,50,166 by not passing on GST rate reduction on cinema tickets<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73533","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73533"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73533\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}