Competition Commission of India Empowered – Anti-Profiteering Authority

Notification No.: 23/2022 – Central Tax
Date of Notification: 23rd November 2022

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 171(2) – Anti-profiteering mechanism
• Competition Act, 2002:
  • Section 7(1) – Constitution of Competition Commission of India (CCI)

Summary of Notification

1. Empowering CCI to Examine Anti-Profiteering Cases under GST:
   The Central Government, on the recommendations of the GST Council, has authorized the Competition Commission of India (CCI) under Section 171(2) of the CGST Act to investigate whether:

• The benefit of input tax credit (ITC) or
• Any reduction in GST rate
  has been passed on to the consumers through commensurate reduction in price.

⚖️ This marks a transition of the anti-profiteering mechanism from the erstwhile National Anti-Profiteering Authority (NAA) to CCI, signaling institutional restructuring.

2. Effective Date:

🗓️ This notification comes into effect from 1st December 2022.

Source: Notification No.: 23/2022 – Central Tax