https://www.taxtmi.com/caselaws?id=788070 The note addresses whether subsummation of pre GST levies into GST and enhanced input tax credit availability reduced effective tax incidence on DTH subscriptions and whether any resulting benefit was required to be passed to consumers. It records the Tribunal's reasoning that statutory subsummation and ITC lowered net tax burden, that non collection of a prior levy does not negate statutory tax benefit, and that maintaining pre GST subscription prices without passing the net tax benefit amounted to contravention of the pass on obligation. The note also summarises the Tribunal's acceptance of DGAP methodology and the directed deposit of quantified profiteering into consumer welfare funds. 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 The note addresses whether subsummation of pre GST levies into GST and enhanced input tax credit availability reduced effective tax incidence on DTH subscriptions and whether any resulting benefit was required to be passed to consumers. It records the Tribunal's reasoning that statutory subsummation and ITC lowered net tax burden, that non collection of a prior levy does not negate statutory tax benefit, and that maintaining pre GST subscription prices without passing the net tax benefit amounted to contravention of the pass on obligation. The note also summarises the Tribunal's acceptance of DGAP methodology and the directed deposit of quantified profiteering into consumer welfare funds. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788070