Power to determine the methodology and procedure
Rule 126 of the CGST Rules
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The Authority may lay down its own methodology and procedure for deciding whether a rate cut or a credit benefit has been passed on – which is why anti-profiteering has no statutory formula.
The exact words of the law
359 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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