Anti-profiteering obligation requires businesses to pass tax-rate or input credit benefits as commensurate price reductions.

Anti-profiteering imposes an obligation on suppliers to pass reductions in tax rates or the benefit of input tax credit to recipients by way of a commensurate reduction in prices. The Central Government may, on the Council's recommendation, constitute or empower an Authority to examine whether such reductions or credits have been passed on, and that Authority shall exercise prescribed powers and discharge prescribed functions to ensure compliance.

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