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of <h1>Businesses Must Pass Tax Reductions to Consumers Under Section 171 of Meghalaya GST Act 2017</h1> Section 171 of the Meghalaya Goods and Services Tax Act, 2017 mandates that any reduction in the tax rate on goods or services, or benefits from input tax credits, must be passed on to consumers through corresponding price reductions. The Central Government, following Council recommendations, may establish or designate an Authority to verify if such tax benefits are reflected in the pricing of goods or services. This Authority is empowered to exercise specific powers and perform functions as prescribed to ensure compliance with these anti-profiteering measures.
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