Notification No. 23/2022-Central Tax [N10-Y44]
As at 6 September 2026. In force from 1 December 2022.
In exercise of the powers conferred by sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Goods and Services Tax Council, hereby empowers the Competition Commission of India established under sub-section (1) of section 7 of the Competition Act, 2002 (12 of 2003), to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.
2. This notification shall come into force with effect from 1st day of December, 2022.
Made under
Recital: "In exercise of the powers conferred by sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Goods and Services Tax Council". Names sub-section (2) of section 171 of the Central Goods and Services Tax Act, 2017 [S10-BTT]. Vires verified.
Acts on (0)
none
Acted on by (0)
none
Not held (0)
none