https://www.taxtmi.com/caselaws?id=755804 The Telangana HC dismissed a writ petition challenging an order regarding failure to pass GST rate reduction benefits to cinema viewers. The petitioner cinema theatre collected GST at pre-reduction rates (28%/18%) from January 1, 2019 to March 10, 2019, despite rates being reduced to 18%/12% effective January 1, 2019. The court held that Section 171 of CGST Act requires suppliers to immediately pass tax reduction benefits to end-users through commensurate price reductions, preventing suppliers from profiting from tax rate reductions. The respondent-authority's order was upheld as legal and proper. en-us Fri, 21 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755804 The Telangana HC dismissed a writ petition challenging an order regarding failure to pass GST rate reduction benefits to cinema viewers. The petitioner cinema theatre collected GST at pre-reduction rates (28%/18%) from January 1, 2019 to March 10, 2019, despite rates being reduced to 18%/12% effective January 1, 2019. The court held that Section 171 of CGST Act requires suppliers to immediately pass tax reduction benefits to end-users through commensurate price reductions, preventing suppliers from profiting from tax rate reductions. The respondent-authority's order was upheld as legal and proper. Case-Laws GST Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755804