Explanation – XV
Explanation to Chapter: XV – Anti – Profiteering
GST
Anti – Profiteering
Explanation – XV of Central Goods and Services Tax Rules, 2017
Explanation.- For the purposes of this Chapter,
2[(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act;]
(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;
(c) “interested party” includes-
a. suppliers of goods or services under the proceedings; and
b. recipients of goods or services under the proceedings;
1[c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefi
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