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Anti-Profiteering under GST: Provisions, Validity, Issues & Challenges

May 7, 2018[2018] 93 taxmann.com 90 (Article)
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Specific provisions on Anti- profiteering have been legislated in Goods and Service Tax "GST" law. The anti- profiteering provisions are inherently designed to protect consumers by restricting the companies to benefit unjustly on account of any reduction in GST rates or enhancement in tax credit pool.
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