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<h1>Finance Bill 2024 proposes changes to CGST Act, amending section 171 to streamline anti-profiteering applications and empower Appellate Tribunal.</h1> Clause 144 of the Finance (No. 2) Bill, 2024, proposes amendments to section 171 of the Central Goods and Services Tax Act. It allows the Government, upon the Council's recommendation, to specify a date from which the Authority will no longer accept applications for examining whether input tax credits or tax rate reductions have led to a corresponding price reduction in goods or services. Additionally, it clarifies that the term 'Authority' includes the 'Appellate Tribunal,' empowering the Tribunal to handle anti-profiteering cases.