https://www.taxtmi.com/article/detailed?id=15054 The article contends that Section 171-style anti profiteering faces methodological and procedural weaknesses and that a rationalised two rate GST will reduce triggers for such enforcement. It recommends retaining anti profiteering only for transitional oversight, exceptional targeted rate cuts, and shifting profit retention disputes to competition and consumer law, using anti profiteering as a temporary, narrowly tailored mechanism rather than a permanent price policing tool. en-us Sat, 06 Sep 2025 08:17:52 +0530 Sat, 06 Sep 2025 08:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15054 The article contends that Section 171-style anti profiteering faces methodological and procedural weaknesses and that a rationalised two rate GST will reduce triggers for such enforcement. It recommends retaining anti profiteering only for transitional oversight, exceptional targeted rate cuts, and shifting profit retention disputes to competition and consumer law, using anti profiteering as a temporary, narrowly tailored mechanism rather than a permanent price policing tool. Articles Goods and Services Tax - GST Sat, 06 Sep 2025 08:17:52 +0530 https://www.taxtmi.com/article/detailed?id=15054