Empowerment of GST Appellate Tribunal – Anti-Profiteering Oversight

Notification No.: 18/2024 – Central Tax
Date of Notification: 30th September 2024

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 109(1) & (5) – Constitution and functioning of the Appellate Tribunal
  • Section 171(2) – Anti-profiteering provisions (ensuring commensurate price reduction on tax rate reduction or ITC benefit)

Summary of Notification:

1. This notification empowers the Principal Bench of the GST Appellate Tribunal, constituted under Section 109(3) of the CGST Act, to examine anti-profiteering matters under Section 171.
2. Specifically, the Tribunal is empowered to determine whether:
   • Input Tax Credit (ITC) benefits availed by a registered person, or
   • Reduction in GST rates,

have actually resulted in a commensurate reduction in prices of goods or services supplied.

1. This effectively transfers the adjudicatory powers earlier vested in the National Anti-Profiteering Authority (NAA) (which ceased to exist) to the GST Appellate Tribunal (Principal Bench).
2. The notification comes into force from 1st October 2024, ensuring continuity in adjudication of anti-profiteering cases under GST.

Source: Notification No.: 18/2024 – Central Tax