https://www.taxtmi.com/caselaws?id=423156 NAPA found respondent cinema operator violated section 171 of CGST Act by not passing GST rate reduction benefit to customers. When GST on movie tickets (100 or less) reduced from 18% to 12% effective 01.01.2019, respondent maintained same selling prices while increasing base prices, resulting in profiteering of 1,31,754. NAPA directed respondent to reduce ticket prices commensurately and deposit profiteered amount with 18% interest in equal parts to Central and State Consumer Welfare Funds. No penalty imposed as specific penalty provisions under section 171(3A) came into force only from 01.01.2020, making retrospective application impermissible. en-us Fri, 27 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423156 NAPA found respondent cinema operator violated section 171 of CGST Act by not passing GST rate reduction benefit to customers. When GST on movie tickets (100 or less) reduced from 18% to 12% effective 01.01.2019, respondent maintained same selling prices while increasing base prices, resulting in profiteering of 1,31,754. NAPA directed respondent to reduce ticket prices commensurately and deposit profiteered amount with 18% interest in equal parts to Central and State Consumer Welfare Funds. No penalty imposed as specific penalty provisions under section 171(3A) came into force only from 01.01.2020, making retrospective application impermissible. Case-Laws GST Fri, 27 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423156