DGAP Vs Bhavya Construction Pvt Ltd. (GSTAT)
Date: January 6, 2026
Subject Matter
Profiteering Confirmed for Cinema Not Reducing Ticket Prices After GST Rate Cut
Summary
The Tribunal confirmed profiteering by a cinema hall, M/s Bhavya Construction Pvt. Ltd., to the tune of Rs. 11,88,482/- for failing to pass on the benefit of GST rate reduction on cinema tickets from January 1, 2019. The Respondent had not commensura…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. This proceeding emanates from the report of the Director General of Anti-Profiteering (DGAP) to determine whether the Respondent, M/s Bhavya Construction Pvt. Ltd. (Bramaramba Cinema Hall 70 MM), has contravened the provisions of Section 171 of the Central Goods and Services Tax Act, 2017, by not passing on the benefit of reduction in the rate of G…