Cinema Ticket Price Hike Dispute: Respondent Profiteered Rs. 12,83,999 Despite GST Reduction, Violating Rule 133(1) CGST Rules, 2017.

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....Profiteering - supply of Services by way of admission to exhibition of cinematography films - There is no dispute relating to the fact that the Respondent has increased the base prices of the admission tickets in respect of the regular category and continues to charge the cine-goers at the prevailing rates despite a reduction in the GST - the Respondent has realized an additional amount to the tune of Rs. 12,83,999/-from the recipients of 'Regular Category' which included both the profiteered amount and GST on the said profiteered amount. Thus the profiteering amount is determined as Rs. 12,83,999/-as per the provisions of Rule 133 (1) of the CGST Rules, 2017 in respect of 'Regular Category' only. - NAPA....