Anti profiteering enforcement: Competition Commission empowered to examine pass through of GST input tax credits and rate reductions. Empowers the Competition Commission of India to examine whether input tax credits availed by registered persons or reductions in tax rates under the Sikkim GST Act have resulted in commensurate reductions in the price of goods or services, on the recommendation of the GST Council and pursuant to section 171(2) of the Sikkim GST Act.