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of <h1>Central GST Rules Define Anti-Profiteering Bodies: Authority, Committee, and Screening Committee per Section 171, Rules 123(1) & (2)</h1> Chapter XV of the Central Goods and Services Tax Rules, 2017, addresses anti-profiteering measures. It defines key terms such as 'Authority,' referring to the entity notified under section 171(2) of the Act, and 'Committee,' which is the Standing Committee on Anti-profiteering formed by the Council under rule 123(1). An 'interested party' includes suppliers, recipients, and any person alleging that a registered person has not passed on tax reduction benefits. The 'Screening Committee' is the State-level body established under rule 123(2). Amendments to these definitions were made via notifications in 2018 and 2022.
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