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Extract From the Order of NAA
As per the Applicant , Respondent (M/s Starbucks Coffee) had not passed on the benefit of reduction in the GST rate on restaurant service when it was reduced from 18% to 5% w.e.f. 15.11.2017 without benefit of ITC and he had increased the base prices of the food items sold by him and applied 5% GST thereon, by either maintaining the pre-rate reduction selling prices or even increasing them in the post-rate reduction period and thus he had resorted to profiteering. In support of her allegation, the above Applicant had submitted copies of tax invoices dated 11.11.2017 and 5.11.2017 vide which she had purchased " Short Cappuccino "
M/s Starbucks Coffee has replied that when the GST rate on restaurant service was reduced from 18% to 5% but its selling price (inclusive of GST) had actually decreased.
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