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of <h1>Tax Cuts Must Lower Prices: Section 171 Enforces Anti-Profiteering in Uttar Pradesh GST Act 2017</h1> Section 171 of the Uttar Pradesh Goods and Services Tax Act, 2017 mandates that any reduction in tax rates or benefits from input tax credits must be reflected in the form of reduced prices for recipients. The Central Government, upon the Council's recommendation, can establish or empower an existing authority to verify if these tax benefits have led to corresponding price reductions. This authority is tasked with specific powers and functions to ensure compliance with these anti-profiteering measures.
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