https://www.taxtmi.com/caselaws?id=398378 A reduction in GST from 28% to 18% on cinema admission services had to be passed on through a commensurate reduction in ticket prices. On the class-wise ticket sales and average base price comparison, the prices were not reduced sufficiently for the period up to 06.01.2019, so the tax benefit was not fully passed on to customers. That failure constituted a contravention of section 171 of the CGST Act, 2017. The profiteered amount, with interest, had already been deposited in the Consumer Welfare Funds, and because recipients could not be identified, no further payment direction or penalty was required. en-us Tue, 08 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398378 A reduction in GST from 28% to 18% on cinema admission services had to be passed on through a commensurate reduction in ticket prices. On the class-wise ticket sales and average base price comparison, the prices were not reduced sufficiently for the period up to 06.01.2019, so the tax benefit was not fully passed on to customers. That failure constituted a contravention of section 171 of the CGST Act, 2017. The profiteered amount, with interest, had already been deposited in the Consumer Welfare Funds, and because recipients could not be identified, no further payment direction or penalty was required. Case-Laws GST Tue, 08 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398378