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<h1>Anti-profiteering Rules, 2017 aim to prevent profiteering under GST Act, effective nationwide except Jammu and Kashmir.</h1> The Anti-profiteering Rules, 2017, are established under the authority of section 164 and section 171 of the Central Goods and Services Tax Act, 2017. These rules are applicable throughout India, excluding the State of Jammu and Kashmir. They are effective from the date they are published in the Official Gazette. The rules are designed to prevent profiteering in the context of the Goods and Services Tax regime.