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SHRI HIMANSHU SHARMA vs. M/S. NY CINEMAS LLP
(National Anti Profiteering Authority)

Hon'ble Judges:

B.N.SHARMA
J.C.CHAUHAN
AMAND SHAH
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COUNSEL
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Arjun Bhandari
Dhaval Talati

Petitioner / Applicant

SHRI HIMANSHU SHARMA

Respondent M/S. NY CINEMAS LLP
Court

NAA (National Anti Profiteering Authority)

Date Mar 12, 2020
Order No.

15/2020

TR Citation 2020 (3) TR 1279
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ORDER

ORDER 1. The present Report dated 12.09.2019 has been furnished by the Applicant No. 2 i.e. the Director General of Anti-Profiteering (DGAP), under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts of the case are that the Applicant No. 1 had filed an application in which it was alleged that the Respondent had not passed on the benefit of reduction in the GST rates on “Services by way of admission to exhibition of cinematograph films where price of admission ticket was above one hundred rupees” from 28% to 18% and “Services by way of admission to exhibition of cinematograph films where price of admission ticket was one hundred rupees or less” from 18% to 12% w.e.f. 01.01.2019, vide Notification No. 27/2018- Central Tax (Rate) dated 31.12.2018, by way of commensurate reduction in prices, in terms of Section 171 of the Central Goods and Services Tax Act, 2017 and instead, had increased the base prices to maintain the s....
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