https://www.taxtmi.com/caselaws?id=799455 Section 171 of the CGST Act requires suppliers to pass a GST-rate reduction to recipients through a commensurate price reduction. For cinema tickets, retaining tax-inclusive prices after the GST rate fell from 18% to 12% by increasing base prices prevented the tax benefit from reaching customers. Film-specific demand, weekends, holidays and ticket-price ranges do not displace that statutory obligation. In the absence of cogent evidence supporting higher base prices or challenging the calculation methodology, the supplier's pricing treatment amounted to anti-profiteering for the investigated period. en-us Sat, 19 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 08:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799455 Section 171 of the CGST Act requires suppliers to pass a GST-rate reduction to recipients through a commensurate price reduction. For cinema tickets, retaining tax-inclusive prices after the GST rate fell from 18% to 12% by increasing base prices prevented the tax benefit from reaching customers. Film-specific demand, weekends, holidays and ticket-price ranges do not displace that statutory obligation. In the absence of cogent evidence supporting higher base prices or challenging the calculation methodology, the supplier's pricing treatment amounted to anti-profiteering for the investigated period. Case-Laws GST Sat, 19 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799455