Section 171 of GST – Anti-profiteering measure


Section 171 of GST – Anti-profiteering measure. Complete Details for GST Section 171 under GST Act 2017. In this GST Section you may find all details for Anti-profiteering measure GST Act 2017Detailed Analysis of GST Section 171 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 171Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. In this article you may find complete details regarding Section 171 of GST Act 2017 – Anti-profiteering measure, gst all sections and definitionsNow Check more details from below…..

GST Section 171 of GST Act 2017

Section 171 of GST – Anti-profiteering measure

(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 in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.

(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.


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