Anti profiteering rule: tax rate cuts and input tax credit must be passed through as commensurate price reductions to recipients. Reduction in tax rates or the benefit of input tax credit must be passed on as commensurate price reductions; the appointed Authority (including the Appellate Tribunal) examines compliance under Section 171 with procedural rules in Chapter XV, and may determine an amount of profiteering and impose a penalty equal to ten percent of that amount, with waiver of penalty if the determined amount is deposited within thirty days.