Explanation - XV - Explanation to Chapter: XV - Anti - Profiteering - Central Goods and Services Tax Rules, 2017

Explanation.- For the purposes of this Chapter, 2 [ (a) Authority means the Authority notified under sub-section (2) of section 171 of the Act; ] (b) Committee means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules; (c) interested party includes a. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; 1 [c. any other person alleging, under sub-rule (1) of rule 128 , that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices.] (d) Screening Committee means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules. ******************** Notes:- 1 . Inserted vide Notification No. 14/2018 - Dated 23-03-2018 2. Substituted vide NOTIFICATION NO. 24/2022 Central Tax dated 23-11-2022 w.e.f. 01-12-2022 before it was read as, (a) Authority means the National Anti-profiteering Authority constituted under rule 122;