DG Anti Profiteering Vs ASR Cinema LLP
Date: May 26, 2026
Subject Matter
Cinema Operator Failed to Pass GST Rate Reduction Benefit to Consumers, Amount Ordered to be Returned.
Summary
The respondent, a cinema operator, was found to have indulged in profiteering by failing to pass on the benefit of GST rate reduction from 18% to 12% on admission tickets (priced at Rs. 100 or less) to consumers. Instead of reducing prices commensura…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. Cinema has long been recognised as one of the most influential forms of mass entertainment and public communication in India. Exhibition of cinematograph films through cinema theatres involves direct interaction with large sections of the public on a daily basis and, therefore, pricing of cinema admission tickets carries significant consumer relevance. W…