Rule 8 – Final Rules (Draft) – Rules – Anti – profiteering Rules, 2017 – Rule 8 – 8. Duties of the Authority- It shall be the duty of the Authority:- (1) to determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices; (2) to identify the registered person who has not passed on the benefit of reduction in rate of tax on supply of goods or services or the ben
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