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of <h1>Section 171 of GST Act: Price Cuts Required for Tax Rate Reductions or Benefits from Input Tax Credits</h1> Section 171 of the Uttarakhand Goods and Services Tax Act, 2017, mandates that any reduction in tax rates or benefits from input tax credits must be reflected in lower prices for recipients. The Central Government, based on Council recommendations, can establish or designate an Authority to verify if the tax benefits have led to corresponding price reductions. This Authority is empowered to perform duties and functions as prescribed to ensure compliance with the anti-profiteering measures.
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