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    <title>Anti-profiteering measure.</title>
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    <description>Anti profiteering requires that any reduction in tax rates or benefit from input tax credit be passed on to recipients by a commensurate reduction in prices. The central government may, on Council recommendation, constitute or empower an Authority to examine whether registered persons have passed on such benefits. The Authority shall exercise such prescribed powers and discharge such functions to verify compliance with the pass through obligation.</description>
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      <description>Anti profiteering requires that any reduction in tax rates or benefit from input tax credit be passed on to recipients by a commensurate reduction in prices. The central government may, on Council recommendation, constitute or empower an Authority to examine whether registered persons have passed on such benefits. The Authority shall exercise such prescribed powers and discharge such functions to verify compliance with the pass through obligation.</description>
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