Constitution of National Anti-profiteering Authority under GST.

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....Constitution of National Anti-profiteering Authority under GST. Section 171 of the Central Goods and Services Tax Act, 2017 and the State Goods Services Tax Acts provide for the establishment or a National Anti-profiteering Authority to ensure that any benefit arising out of reduction of tax be passed to the recipient. 2. As per Rule 122 of Central Goods and Services Tax Rules, 2017 (hereina....