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of <h1>Section 171 of Maharashtra GST Act: Ensuring Tax Benefits Reach Consumers Through Price Reductions</h1> Section 171 of the Maharashtra Goods and Services Tax Act, 2017 mandates that any reduction in the tax rate or benefit 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 empower an existing authority to verify if these tax benefits lead to actual price reductions for goods or services. This authority is tasked with exercising powers and performing duties as prescribed to ensure compliance with the anti-profiteering measures.
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