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Anti-profiteering measure.

Section 171 - West Bengal SGST - MISCELLANEOUS - GST - States - Section 171 - 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passe .....

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thority constituted under any law for the time being in force, to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commen .....

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