Newsletter/Booklets 29th Aug 2018

Anti-profiteering provisions under GST: Analysing the emerging paradigm

Latest Thought Leadership

Alerts & Updates 19th Mar 2026

‘Voluntarily’ provided personal data: How far can you go?

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Alerts & Updates 18th Mar 2026

New Marking Requirements for Handlooms: Key Features and Implications for Stakeholders

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Alerts & Updates 17th Mar 2026

SEBI issues a new framework for borrowings by mutual funds

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Alerts & Updates 17th Mar 2026

Pension Fund Investments in SEBI-Regulated AIFs

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Section 171 of the Central Goods and Services Tax Act, 2017 (“CGST Act”) mandates that any reduction in rate of tax on any supply of goods or services or benefit of input tax credit is required to be passed on to the recipient by way of commensurate reduction in prices. In terms of the FAQs issued by the National Anti-Profiteering Authority (“NAA”), the willful action of not passing of the said benefits to the recipient amounts to “profiteering”.

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