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of <h1>Businesses Must Pass GST Tax Benefits to Consumers per Section 171, Ensuring Compliance with Anti-Profiteering Measures.</h1> Section 171 of the Andhra Pradesh Goods and Services Tax Act, 2017 mandates that any reduction in tax rates or benefits from input tax credits must be passed on to consumers through proportional price reductions. The Central Government, upon the Council's recommendation, can establish or designate an Authority to verify if these tax benefits have led to corresponding price decreases. This Authority is empowered to perform duties as prescribed to ensure compliance with these anti-profiteering measures.
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