Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that provisions of Section 171 (1) of the Act, requiring that “any reduction in rate of tax on any supply of goods or services or the benefit of ITC shall be passed on to the recipient by way of commensurate reduction in prices” was not applicable in the present case. The authority observed that there is no contravention of Section 171 (1) and the Authority concurred with the DGAP report dated 27.01.2021.

Held that:- The Hon’ble Anti-Profiteering Authority concurred with the findings of the DGAP.