DG Anti Profiteering Vs Vishwanath Cinema Hall 70MM
Date: June 10, 2026
Subject Matter
Cinema Hall liable for profiteering by not reducing ticket prices commensurately with GST rate cut
Summary
The tribunal found the Respondent liable for profiteering for failing to pass on the benefit of GST rate reduction on cinema tickets from 18% to 12% (and 28% to 18% for tickets above Rs. 100) to consumers. The Respondent increased the base price of t…
FULL TEXT OF THE JUDGMENT/ORDER OF GSTAT 1. The present proceedings arise from a complaint made by the Principal Commissioner, Medchal Commissionerate, Medchal GST Bhawan, 11-4-649/B, Lakdi-Ka-Pool, Hyderabad-500004 (hereinafter referred to as “the Applicant ”) before the Standing Committee under Rule 128 of the Central Goods and Services Tax Rules, 2017 (for short “ the CGST Rules, 2017 ”). 2. Th…