https://www.taxtmi.com/acts?id=27986 Section 171 requires that reductions in tax rates or the benefit of input tax credit be passed to recipients by way of a commensurate reduction in prices. The Central Government may, on the Council's recommendation, notify an Authority or empower an existing Authority to examine whether registered persons have passed on these benefits, and that Authority shall exercise such powers and discharge such functions as may be prescribed. en-us Mon, 26 Jun 2017 18:05:34 +0530 Tue, 27 Jun 2017 18:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27986 Section 171 requires that reductions in tax rates or the benefit of input tax credit be passed to recipients by way of a commensurate reduction in prices. The Central Government may, on the Council's recommendation, notify an Authority or empower an existing Authority to examine whether registered persons have passed on these benefits, and that Authority shall exercise such powers and discharge such functions as may be prescribed. Act-Rules GST - States Mon, 26 Jun 2017 18:05:34 +0530 https://www.taxtmi.com/acts?id=27986