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of <h1>Businesses Must Pass Tax Reductions to Consumers: Section 171 of Puducherry GST Act Enforces Anti-Profiteering Measures</h1> Section 171 of the Puducherry Goods and Services Tax Act, 2017 mandates that any reduction in the tax rate on goods or services or the benefit of input tax credits must be passed on to consumers through corresponding price reductions. The Central Government, based on the Council's recommendations, may establish or empower an existing authority to verify if the tax benefits are reflected in price reductions by registered persons. This authority will have specific powers and responsibilities as prescribed to ensure compliance with these anti-profiteering measures.
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