Rule 126 CGST Rules 2017
Summary of Rule 126 CGST Rules 2017
( Rule 126 CGST Rules 2017 explains Power to determine the methodology and procedure and is covered in Chapter XV – Anti-Profiteering : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 126 CGST Rules 2017
Power to determine the methodology and procedure
126. 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.
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