https://www.taxtmi.com/caselaws?id=441123 CCI ruled that a franchisor collecting royalty and advertisement charges from franchisees did not violate anti-profiteering provisions under Section 171 of CGST Act, 2017. The franchisor had no control over product pricing or input tax credit utilization by franchisees, who operated independently and retained sales proceeds. Since no tax rate reduction occurred for royalty and advertisement services provided by the franchisor, anti-profiteering provisions were inapplicable. The proceedings against the respondent were dropped as the case fell outside Section 171's scope. en-us Mon, 31 Jul 2023 00:00:00 +0530 Fri, 18 Apr 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441123 CCI ruled that a franchisor collecting royalty and advertisement charges from franchisees did not violate anti-profiteering provisions under Section 171 of CGST Act, 2017. The franchisor had no control over product pricing or input tax credit utilization by franchisees, who operated independently and retained sales proceeds. Since no tax rate reduction occurred for royalty and advertisement services provided by the franchisor, anti-profiteering provisions were inapplicable. The proceedings against the respondent were dropped as the case fell outside Section 171's scope. Case-Laws GST Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441123