State Tax Officer Vs Cilantro Diners Pvt. Ltd
- Court:
- National Anti-Profiteering Authority
- Date:
- March 13, 2020
- Type:
- Anti-Profiteering
- Members:
- B N Sharma, J C Chauhan, Amand Shah
Subject
Profiteering established on the supply of restaurant service by Cilantro Diners (franchisee of SubWay)
Summary
The GST rate on the restaurant service had been reduced from 18% to 5% w.e.f. 15.11.2017 along with the condition that no ITC on the goods and services used in supplying the service would be available to the Respondent vide Notification No. 46/2017-C…
Judgement
1. The Present Report dated 13.09.2019, received on 16.09.2019 by this Authority, has been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129(6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the present case are that a reference was received by the DGAP from the Standing Committee on Anti-Profiteering on 27.03.201…