DG Anti Profiteering Vs Amb Cinemas LLP (GSTAT)
Date: April 15, 2026
Subject Matter
Cinema Operator Found Profiteering for Failing to Pass on GST Rate Reduction Benefit
Summary
The appeal is dismissed , and the DGAP report is accepted . The Respondent cinema operator was found to have profiteered by failing to commensurately reduce the prices of cinema tickets following a GST rate reduction from 28% to 18%, instead increasi…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint made by the Principal Commissioner, GST Bhawan, LB Stadium Road, Basheer Bagh, Hyderabad (hereinafter referred to as “the Complainant”) before the Standing Committee under Rule 128 of the Central Goods and Services Tax Rules, 2017 (for short “the CGST Rules, 2017). The Complainant has alleged that the M/s AM…