Anti-Profiteering under GST: The Unruly Horse

Author: Mohit Sharma, Institute of Law, Nirma University.

Section 171 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) provides for the Anti-profiteering measure which provides that any reduction in the tax rate on any supply of goods or services or the benefit of input tax credit (“ITC”) shall be passed…