https://www.taxtmi.com/highlights?id=96538 Respondent failed to pass on the benefit of reduced GST rates for cinema admission tickets by raising base prices and keeping the same cum-tax ticket prices; consequence: DGAP found profiteering of Rs. 2,50,148.39. DGAP investigation, supported by documents submitted by the respondent and a written confirmation admitting non-reduction of specific ticket slabs, formed the factual basis; consequence: those admissions were treated as establishing liability. The statutory rate reductions applicable to tickets of Rs.100 or less (18% to 12%) and above Rs.100 (28% to 18%) created an obligation to reduce prices or otherwise pass the benefit; consequence: DGAP report was accepted and respondent held to have profiteered. en-us Mon, 02 Feb 2026 08:20:23 +0530 Mon, 02 Feb 2026 08:20:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96538 Respondent failed to pass on the benefit of reduced GST rates for cinema admission tickets by raising base prices and keeping the same cum-tax ticket prices; consequence: DGAP found profiteering of Rs. 2,50,148.39. DGAP investigation, supported by documents submitted by the respondent and a written confirmation admitting non-reduction of specific ticket slabs, formed the factual basis; consequence: those admissions were treated as establishing liability. The statutory rate reductions applicable to tickets of Rs.100 or less (18% to 12%) and above Rs.100 (28% to 18%) created an obligation to reduce prices or otherwise pass the benefit; consequence: DGAP report was accepted and respondent held to have profiteered. Highlights GST Mon, 02 Feb 2026 08:20:23 +0530 https://www.taxtmi.com/highlights?id=96538