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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 171: Tax Cuts Must Lower Prices; Authority Ensures Compliance with Input Tax Credit Benefits</h1> Section 171 of the Mizoram Goods and Services Tax Act, 2017 mandates that any reduction in tax rates or benefits from input tax credits must result in a corresponding price reduction for recipients. The Central Government, based on Council recommendations, can establish or empower an Authority to ensure compliance with this requirement. This Authority is tasked with verifying that registered persons have appropriately adjusted prices in line with tax reductions or input tax credits, exercising powers and functions as prescribed by law.
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