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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XXI  -  MISCELLANEOUS

TaxGPT

Summarize Section 171 by TaxGPT in
  AA   |   Print

Section 171 - Anti profiteering measure.

171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, to


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