TMI BlogAmendment of section 171.X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Goods and Services Tax Act, after sub-section (3), the following shall be inserted, namely: (3A) Where the Authority referred to in sub-section (2) after holding examination as re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .- For the purposes of this section, the expression profiteered shall mean the amount determined on account of not passing the benefit of reduction in rate of tax on supply of goods or services or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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