THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER XV  -  ANTI-PROFITEERING
Rule - 126
Year  

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Power to determine the methodology and procedure.

126. The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.