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    <title>Restaurant Overcharged Customers by Raising Prices Over 9.05% After GST Rate Cut, Deemed Profiteering u/s 171.</title>
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    <description>Profiteering - restaurant service - Respondent had increased the base prices of different items by more than 9.05% i.e. by more than what was required to offset the impact of denial of ITC, supplied as a part of restaurant service to make up for the denial of ITC post-GST rate reduction. - NAPA</description>
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      <description>Profiteering - restaurant service - Respondent had increased the base prices of different items by more than 9.05% i.e. by more than what was required to offset the impact of denial of ITC, supplied as a part of restaurant service to make up for the denial of ITC post-GST rate reduction. - NAPA</description>
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