Anti-profiteering Authority under GST set up to ensure tax reduction benefits are passed on to recipients. Establishment of a National Anti-profiteering Authority under GST to ensure that any benefit arising from reduction of tax is passed on to the recipient. The Authority is to comprise a Chairman and four Technical Members who are or have been Commissioners of State Tax or Central Tax, or have held equivalent posts, to be nominated by the GST Council. No person is eligible as Technical Member after attaining the age of 62 years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Anti-profiteering Authority under GST set up to ensure tax reduction benefits are passed on to recipients.
Establishment of a National Anti-profiteering Authority under GST to ensure that any benefit arising from reduction of tax is passed on to the recipient. The Authority is to comprise a Chairman and four Technical Members who are or have been Commissioners of State Tax or Central Tax, or have held equivalent posts, to be nominated by the GST Council. No person is eligible as Technical Member after attaining the age of 62 years.
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