Author :
Authored By: Ms. Ishpreetkaur Gurucharansingh Chhabda, Svkm’s Nmims Kirit P. Mehta, School of Law,
Volume :
1
Issue :
4
Abstract :
The introduction of Goods and Service Tax (GST) has been perceived as the biggest tax reform in India. It is a step towards a more comprehensive, efficient and transparent taxation system. To ensure that the consumers reap the benefits of the GST sown by the government, the Anti-profiteering measures were introduced in the Central Goods and Service Tax (CGST) Act and CGST Rules.
Keyword :
Goods and Services Tax; National Anti-profiteering Authority; Anti-Profiteering.