https://www.taxtmi.com/caselaws?id=799456 Section 171(1) requires suppliers to pass on GST rate reductions through commensurate price reductions. For cinema admissions, a State-prescribed maximum fare does not prevent a lower price and cannot justify retaining the former cum-tax price by increasing the base price; this retains the tax benefit and results in unjust enrichment. Where recipients are unidentifiable, the profiteered amount, with applicable interest, is deposited equally in Central and State Consumer Welfare Funds. Cost elements unrelated to the GST rate reduction do not determine pass-through. A penalty provision effective from 1 January 2020 does not apply retrospectively to earlier profiteering. en-us Sat, 19 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799456 Section 171(1) requires suppliers to pass on GST rate reductions through commensurate price reductions. For cinema admissions, a State-prescribed maximum fare does not prevent a lower price and cannot justify retaining the former cum-tax price by increasing the base price; this retains the tax benefit and results in unjust enrichment. Where recipients are unidentifiable, the profiteered amount, with applicable interest, is deposited equally in Central and State Consumer Welfare Funds. Cost elements unrelated to the GST rate reduction do not determine pass-through. A penalty provision effective from 1 January 2020 does not apply retrospectively to earlier profiteering. Case-Laws GST Sat, 19 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799456