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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XXI MISCELLANEOUS This
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Section 171 - Anti-profiteering measure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

..... Anti-profiteering measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction i .....

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Section 171 - Anti-profiteering measure. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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