Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report after a detailed investigation under Rule 129. The DGAP reported that the 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 the instant case does not fall under the ambit of the Anti-Profiteering provisions of Section 171 of the Act, 2017.

Held that:- The Hon’ble Anti-Profiteering Authority accepted the report of the DGAP.