https://www.taxtmi.com/article/detailed?id=15372 Non-passing of GST rate reductions by increasing product quantity without reducing price breaches the obligation under Section 171; the benefit must be passed by a commensurate reduction in price at the level of each supply and calculated SKU-wise. Commercial schemes that maintain the same MRP while augmenting quantity or offering freebies do not absolve suppliers of liability to pay the profiteered amount with interest. The anti-profiteering rules and investigatory powers are constitutionally valid, though arbitrary exercises of power that ignore genuine cost factors may be subject to merits-based adjudication. en-us Mon, 10 Nov 2025 08:56:39 +0530 Mon, 10 Nov 2025 08:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15372 Non-passing of GST rate reductions by increasing product quantity without reducing price breaches the obligation under Section 171; the benefit must be passed by a commensurate reduction in price at the level of each supply and calculated SKU-wise. Commercial schemes that maintain the same MRP while augmenting quantity or offering freebies do not absolve suppliers of liability to pay the profiteered amount with interest. The anti-profiteering rules and investigatory powers are constitutionally valid, though arbitrary exercises of power that ignore genuine cost factors may be subject to merits-based adjudication. Articles Goods and Services Tax - GST Mon, 10 Nov 2025 08:56:39 +0530 https://www.taxtmi.com/article/detailed?id=15372