Central Government, on the recommendations of the Goods and Services Tax Council, empowers the Principal Bench of the Appellate Tribunal to assess Impact of Input Tax Credits and Tax Rate Reductions on Pricing. (Notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering)

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..... CE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 18/2024 Central Tax New Delhi, the 30th September, 2024 S.O. 4268(E). In exercise of the powers conferred by sub-section (2) of section 171 read with sub-section (1) and second proviso to sub-section (5) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as th .....

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