https://www.taxtmi.com/caselaws?id=761201 GST rate reduction on cinema tickets had to be passed on to consumers under the anti-profiteering regime, and a State licensing price ceiling did not displace that obligation. The reduction in GST from 28% to 18% applied from 1 January 2019, and the supplier was required to retain the pre-reduction base price so the benefit reached recipients. Increasing the base ticket price after the tax cut defeated that statutory duty. The challenge to the anti-profiteering finding failed, and no interference was warranted with the impugned order. en-us Mon, 07 Oct 2024 00:00:00 +0530 Mon, 02 Jun 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761201 GST rate reduction on cinema tickets had to be passed on to consumers under the anti-profiteering regime, and a State licensing price ceiling did not displace that obligation. The reduction in GST from 28% to 18% applied from 1 January 2019, and the supplier was required to retain the pre-reduction base price so the benefit reached recipients. Increasing the base ticket price after the tax cut defeated that statutory duty. The challenge to the anti-profiteering finding failed, and no interference was warranted with the impugned order. Case-Laws GST Mon, 07 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761201