1. What is the Anti-Profiteering Law under GST? The anti-profiteering mechanism under the Goods and Services Tax (GST) was introduced to ensure that businesses pass on the benefits of: Reduction in GST rates , and Input Tax Credit (ITC)  availability to consumers through  commensurate price reductions . In simple terms: ➡ If your tax cost goes down under GST, your selling price should also go down . 2. Legal Framework The anti-profiteering provisions are contained in: Sectio