https://www.taxtmi.com/caselaws?id=788070 Section 171 of the CGST Act requires suppliers to pass on any benefit from reduced tax incidence or additional input tax credit through commensurate price reductions. For DTH subscription services, subsummation of pre-GST levies into GST and availability of input tax credit reduced the effective tax burden despite the higher nominal GST rate. Non-collection of entertainment tax before GST does not eliminate the statutory tax component or the resulting consumer benefit. Maintaining unchanged subscription prices while retaining the net tax benefit constitutes profiteering. Profiteering may be assessed through industry- and fact-specific comparison of pre- and post-GST effective tax incidence and ITC availability under Rule 126. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788070 Section 171 of the CGST Act requires suppliers to pass on any benefit from reduced tax incidence or additional input tax credit through commensurate price reductions. For DTH subscription services, subsummation of pre-GST levies into GST and availability of input tax credit reduced the effective tax burden despite the higher nominal GST rate. Non-collection of entertainment tax before GST does not eliminate the statutory tax component or the resulting consumer benefit. Maintaining unchanged subscription prices while retaining the net tax benefit constitutes profiteering. Profiteering may be assessed through industry- and fact-specific comparison of pre- and post-GST effective tax incidence and ITC availability under Rule 126. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788070