EVERY RECIPIENT / CUSTOMER IS ENTITLED TO THE BENEFIT OF TAX RATE REDUCTION BY WAY OF REDUCED PRICES: NATIONAL ANTI-PROFITEERING AUTHORITY [REF: STATE TAX OFFICER VERSUS CILANTRO DINERS PRIVATE LIMITED (CASE NO. 18 OF 2020)]

(A) BRIEF FACTS Application was filed under Rule 128 of the Central Goods and Services Rules, 2017 [“CGST Rules”] alleging profiteering in respect of restaurant services supplied by Cilantro Diners Private Limited (“Respondent”), Franchisee of Subway Systems India Private Limited. It was alleged that despite the reduction in the rate of GST from 18 per … Continue reading EVERY RECIPIENT / CUSTOMER IS ENTITLED TO THE BENEFIT OF TAX RATE REDUCTION BY WAY OF REDUCED PRICES: NATIONAL ANTI-PROFITEERING AUTHORITY [REF: STATE TAX OFFICER VERSUS CILANTRO DINERS PRIVATE LIMITED (CASE NO. 18 OF 2020)]

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