Request for examination restrictions: government may notify a cutoff after which Authority stops accepting price-reduction enquiries.

Amendment to section 171 permits the Government, on the Council's recommendation, to notify a date after which the Authority shall not accept written requests for examination whether input tax credits availed or reductions in tax rates have resulted in a commensurate reduction in the price of goods or services; it defines "request for examination" as a written application and adds that "Authority" includes the Appellate Tribunal.

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