https://www.taxtmi.com/caselaws?id=797176 GST-rate reductions must be passed to recipients through commensurate price reductions under the anti-profiteering framework. Retaining the same tax-inclusive cinema ticket price by increasing the base price after a GST reduction allows the supplier to retain the tax benefit and breaches that obligation. Regulatory directions or permissions concerning permissible cinema fares do not create an exception to the separate duty to pass on the tax benefit. Profiteering is quantified by retaining the pre-reduction base price, applying the reduced GST rate, comparing that commensurate price with actual prices, and calculating the excess collected on relevant sales. Where recipients are unidentifiable, the amount with applicable interest is credited equally to the Central and State Consumer Welfare Funds; no penalty applies for the investigation period. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797176 GST-rate reductions must be passed to recipients through commensurate price reductions under the anti-profiteering framework. Retaining the same tax-inclusive cinema ticket price by increasing the base price after a GST reduction allows the supplier to retain the tax benefit and breaches that obligation. Regulatory directions or permissions concerning permissible cinema fares do not create an exception to the separate duty to pass on the tax benefit. Profiteering is quantified by retaining the pre-reduction base price, applying the reduced GST rate, comparing that commensurate price with actual prices, and calculating the excess collected on relevant sales. Where recipients are unidentifiable, the amount with applicable interest is credited equally to the Central and State Consumer Welfare Funds; no penalty applies for the investigation period. Case-Laws GST Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797176