TMI BlogConstitution of National Anti-profiteering Authority under GST.X X X X Extracts X X X X X X X X Extracts X X X X ..... Subject: Constitution of National Anti-profiteering Authority under GST. Section 171 of the Central Goods and Services Tax Act, 2017 and the State Goods Services Tax Acts provide for the establishment or a National Anti-profiteering Authority to ensure that any benefit arising out of reduction of tax be passed to the recipient. 2. As per Rule 122 of Central Goods and Services Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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