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    <title>KGST Act, 2017 Anti-profiteering cases inspection/ examination and due courses of action thereon</title>
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    <description>The circular instructs jurisdictional tax officers to inspect supplies of major goods and services where GST rate reductions or extra input tax credit arise, verify that the benefit is passed to consumers through reduced prices, and report any prima facie profiteering to the State Screening Committee for Anti-Profiteering under the CGST rules.</description>
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