Chapter - XV of CGST Rules, 2017
ANTI-PROFITEERING
RULE 126. Power to determine the methodology and procedure (corresponding section 171)
The Authority may determine the methodology and procedure for determination
as to whether the reduction in the rate of tax on the supply of goods or
services or the benefit of input tax credit has been passed on by the registered
person to the recipient by way of commensurate reduction in prices.