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of <h1>GST Anti-Profiteering rules define 'Authority', 'Committee', 'Screening Committee', and 'interested party', citing s.171(2) and r.123</h1> Defines terms for the Anti-Profiteering chapter under the GST rules: 'Authority' refers to the body notified under section 171(2); 'Committee' is the Standing Committee on Anti-profiteering constituted under rule 123; 'Screening Committee' is the State-level committee under rule 123(2); and 'interested party' includes suppliers and recipients in proceedings and any person alleging that a registered person failed to pass on benefits of tax rate reduction or input tax credit by proportionately reducing prices.
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