Anti-profiteering duty: ensure tax reductions and input tax credit benefits are passed to buyers through lower prices. Anti-profiteering requires that any reduction in tax rate or the benefit of input tax credit be passed to recipients through a commensurate price reduction, imposing a price reduction obligation on registered suppliers; the Central Government may, on Council recommendations, notify or designate an Authority to examine transmission of input tax credits or tax rate reductions and that Authority shall exercise prescribed powers and functions.