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of <h1>Authority may set methodology and procedure to determine if registered persons passed tax-rate or input-credit benefits via price reductions</h1> The Authority is empowered to prescribe the methodology and procedure for deciding whether a registered person has passed on to recipients the benefit of a tax-rate reduction or the advantage of input tax credit through a commensurate reduction in prices. This power enables the Authority to set how determinations are made and the steps to be followed to assess compliance with the requirement to transmit tax or credit benefits to recipients.
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