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<h1>Mandate to Pass Tax Benefits to Consumers Under Section 171 of GST Act; Authority Ensures Compliance with Pricing.</h1> Section 171 of the Delhi 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 corresponding price reductions. The Central Government, upon the Council's recommendation, can establish or designate an Authority to verify if these benefits are appropriately reflected in the pricing of goods and services. This Authority is empowered to exercise prescribed powers and functions to ensure compliance with this anti-profiteering measure.