GST
CCI directed to deposit profiteered amount as assessee had not passed benefit of reduction in GST rate:-
Where GST rate of services by way of admission to exhibition of cinematography films supplied by respondent-assessee was reduced from 28 per cent to 18 per cent and respondent-assessee had not passed benefit of reduction in GST rate to recipients by way of commensurate reduction in price in terms of section 171, therefore, commission directed respondent-assessee to deposit profiteered amount.
(Before the competition commission of india Rahul Sharma Vs Cinema Ventures Pvt. Ltd.)
