https://www.taxtmi.com/caselaws?id=408055 The Authority directed the DGAP to recompute the amount of profiteering. The Respondent failed to pass on the benefit of the reduced GST rate to recipients by keeping ticket prices unchanged through increasing base prices, violating Section 171 of the CGST Act, 2017. The profiteered amount was recalculated to Rs. 1,29,243/- for the period from 1-1-2019 to 30-6-2019, excluding the period from 11-3-2019 to 8-5-2019 when the base prices were reduced in line with the tax rate reduction. en-us Wed, 07 Oct 2020 00:00:00 +0530 Tue, 25 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408055 The Authority directed the DGAP to recompute the amount of profiteering. The Respondent failed to pass on the benefit of the reduced GST rate to recipients by keeping ticket prices unchanged through increasing base prices, violating Section 171 of the CGST Act, 2017. The profiteered amount was recalculated to Rs. 1,29,243/- for the period from 1-1-2019 to 30-6-2019, excluding the period from 11-3-2019 to 8-5-2019 when the base prices were reduced in line with the tax rate reduction. Case-Laws GST Wed, 07 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408055