NAA: Upholds profiteering against Subway's franchisee, welfare of “voiceless/unorganized/scattered consumer” soul of Section 171

NAA upholds profiteering against franchisee of M/s Subway Systems India Pvt. Ltd. (SSIPL) for not passing the commensurate benefit of reduction in GST rate on restaurant service from 18% to 5% w.e.f. November 15, 2017’; Remarks “welfare of the consumers who are voiceless, unorganized and scattered is the soul of the above provision” while emphasizing that the term “commensurate” implies that benefit has to be computed w.r.t. “each product or unit based on the tax ...