https://www.taxtmi.com/caselaws?id=797177 GST rate reduction on cinema admission tickets had to be passed to recipients through a commensurate price reduction under the anti-profiteering provisions. Maintaining the existing cum-tax ticket price by increasing the base price defeated the tax benefit and breached that obligation. Regulatory fare limits, High Court permission to collect proposed fares, and representations to licensing authorities did not override the independent duty to reduce prices. Profiteering was computed by retaining the pre-reduction base price, applying the reduced GST rate, and measuring excess collections on actual ticket sales. The quantified benefit, with applicable interest, was directed to designated consumer welfare funds because recipients were unidentifiable; no penalty applied for the investigation period. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797177 GST rate reduction on cinema admission tickets had to be passed to recipients through a commensurate price reduction under the anti-profiteering provisions. Maintaining the existing cum-tax ticket price by increasing the base price defeated the tax benefit and breached that obligation. Regulatory fare limits, High Court permission to collect proposed fares, and representations to licensing authorities did not override the independent duty to reduce prices. Profiteering was computed by retaining the pre-reduction base price, applying the reduced GST rate, and measuring excess collections on actual ticket sales. The quantified benefit, with applicable interest, was directed to designated consumer welfare funds because recipients were unidentifiable; no penalty applied for the investigation period. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797177