Newsletter/Booklets 29th Aug 2018

Anti-profiteering provisions under GST: Analysing the emerging paradigm

Latest Thought Leadership

Alerts & Updates 19th Jun 2026

Power of the Central Government to call for information under the DPDP Act

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Investment Funds
Alerts & Updates 18th Jun 2026

Variable Capital Company Fund Structures in the DIFC Singapore Mauritius and GIFT-IFSC – A Comparison

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Alerts & Updates 17th Jun 2026

New SEBI Rules for Retention of Proceeds and ‘Inoperative Fund’ Status for AIFs

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Newsletter/Booklets 16th Jun 2026

Market Matters – The Antitrust Brief – May 2026

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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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