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of <h1>CCI Takes Over from National Anti-profiteering Authority to Enforce Section 171 of GST Act, Ensuring Fair Pricing Practices.</h1> The Competition Commission of India (CCI) has been empowered to oversee the application of Section 171 of the Central Goods and Services Tax Act, 2017, replacing the National Anti-profiteering Authority. The CCI will determine if reductions in tax rates or input tax credits lead to corresponding price reductions for goods and services. The methodology and procedures, effective from the notification date, include provisions for hearings, investigations, and the engagement of experts. The CCI will operate from New Delhi but can hold sessions elsewhere. It is guided by principles of natural justice and can regulate its procedures, with powers to correct errors and publish orders.
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