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    <title>Empowerment of Principal Bench of GST Appellate Tribunal to Examine Anti-Profiteering Matters</title>
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    <description>Anti-profiteering jurisdiction is vested in the Principal Bench of the Appellate Tribunal to examine whether a registered person has passed on the benefit of input tax credits or tax-rate reductions through a commensurate reduction in the prices of goods or services supplied. The empowerment operates under the Goa goods and services tax framework, read with the Central Goods and Services Tax Act.</description>
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