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RAHUL SHARMA & OTHERS vs. CINEMA VENTURES PVT. LTD.
(National Anti Profiteering Authority)

Hon'ble Judges:

RAVNEET KAUR
SH. ANIL AGRAWAL
SWETA KAKKAD
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

RAHUL SHARMA & OTHERS
Respondent CINEMA VENTURES PVT. LTD.
Court

NAA (National Anti Profiteering Authority)

Date Jul 10, 2024
Order No.

07/2024

Citation

2024(7) TAXREPLY 10608
Original Order
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ORDER

ORDER 1. The present Report dated 31.01.2020 has been received from the Director-General of Anti-Profiteering (DGAP) on 31.01.2020 after a detailed investigation under Rule 129 (6) of the Central Goods & Service Tax (CGST) Rules, 2017. The brief facts of the case and findings of investigation conducted by the DGAP are as under:- a) A reference had been received from the Standing Committee on Anti-profiteering on 02.05.2019, to conduct a detailed investigation in respect of an application filed by the Applicant under Rule 128 of the CGST Rules, 2017, alleging profiteering by the Respondent with respect to supply of "Services by way of admission to exhibition of cinematograph films" by not passing on the benefit of reduction in the GST rate on the aforesaid movie admission tickets from 28% to 18% w.e.f. 01.01.2019, vide Notification No. 27/2018-Central tax (Rate) dated 31.12.2018 and instead, increased the base price to maintain the same cum-tax selling price. ....

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