Principal Commissioner Vs Shiva Parvathi Theatre 70 MM
Date: September 8, 2020
Subject Matter
Shiva Parvathi Theatre 70 MM resorted to profiteering by denying the benefit of rate reduction to their customers
Summary
Central and the State Governments had reduced the rates of GST on “Services by way of admission to exhibition of cinematograph films where the price of admission ticket was above one hundred rupees” from 28% to 18% and “Services by…
1. The present Report dated 26.02.2020 has been received by this Authority from the Applicant No. 2, i.e. the Director-General of Anti-Profiteering (DGAP) after a detailed investigation in line with Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the present case are that the DGAP has received a reference from the Standing Committee on Anti- Profiteering…