Anti-profiteering requires pass-through of tax rate reductions and input tax credit benefits as commensurate price reductions to recipients. Anti-profiteering requires that any reduction in the tax rate on supplies of goods or services, or benefits from input tax credit, be passed on to recipients by way of a commensurate reduction in prices. The Central Government may notify an Authority or empower an existing authority to examine whether such benefits have resulted in commensurate price reductions, and that Authority shall exercise prescribed powers and functions to determine compliance.