{"id":74806,"date":"2026-01-15T18:15:09","date_gmt":"2026-01-15T12:45:09","guid":{"rendered":""},"modified":"2026-01-15T18:15:09","modified_gmt":"2026-01-15T12:45:09","slug":"cinema-ticket-pricing-refusing-to-pass-gst-rate-cut-u-s-171-found-profiteering-rs-11-88-482-limited-interest","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74806","title":{"rendered":"Cinema ticket pricing refusing to pass GST rate cut u\/s 171, found profiteering Rs.11,88,482; limited interest"},"content":{"rendered":"<p>Cinema ticket pricing refusing to pass GST rate cut u\/s 171, found profiteering Rs.11,88,482; limited interest<br \/>Case-Laws<br \/>GST<br \/>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<\/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=96066\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cinema ticket pricing refusing to pass GST rate cut u\/s 171, found profiteering Rs.11,88,482; limited interestCase-LawsGSTWhether respondent violated Section 171 by not passing on GST rate reduction: Section 171 requires commensurate reduction in the all-<\/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-74806","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74806","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=74806"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74806\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}