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of <h1>Businesses Must Pass Tax Savings to Consumers Under Section 171 of Bihar GST Act 2017</h1> Section 171 of the Bihar Goods and Services Tax Act, 2017 mandates that any reduction in the tax rate or benefit from input tax credit must be passed on to consumers through a corresponding price decrease. The Central Government, upon the Council's recommendation, can establish or designate an Authority to verify if such benefits are reflected in the pricing of goods or services. This Authority is empowered to perform duties and exercise powers as prescribed to ensure compliance with this anti-profiteering measure.
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