Cinema Ticket Profiteering: Respondent Violated GST Reduction on Ticket Prices, Failed to Pass Benefits to Consumers, Jan-Jun 2019.

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....Profiteering - supply of Services by way of admission to exhibition of cinematograph films - The Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by way of not reducing the selling prices of the service commensurately, despite a reduction in GST rate on “Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less” from 18% to 12% w.e.f. 01.01.2019 to 30.06.2019. - Allegation proved - NAPA....