Rule 137 of CGST Rules 2017 (OMITTED): Tenure of Authority (Anti-Profiteering)

Provisions under Rule 137 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Tenure of Authority (Anti-Profiteering)”, are as under:

CGST Rule 137: Tenure of Authority (Chapter-XV: Anti-Profiteering) [rule 137 omitted from 01/12/2022: refer Note 4]

Explanation to chapter XV

For the purposes of this Chapter,

(a) “Authority” means the Authority notified under sub-section (2) of section 171 of the Act; [clause (a) substituted from 01/12/2022: refer Note 5]

(b) “Committee” means the Standing Committee on Anti-profiteering constituted by the Council in terms of sub-rule (1) of rule 123 of these rules;

(c) “interested party” includes-

a. suppliers of goods or services under the proceedings; and

b. recipients of goods or services under the proceedings;

c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices. [sub-clause ‘c.’ inserted from 23/03/2018: refer Note 1]

(d) “Screening Committee” means the State level Screening Committee constituted in terms of sub-rule (2) of rule 123 of these rules.

Amendments History:

1. Sub-clause ‘c.’ inserted in clause (c) of Explanation from 23/03/2018 vide Notification 14/2018.

2. The text ‘two years’ substituted with the text ‘four years’ from 18/07/2019 vide Notification 33/2019. (refer Note 4)

3. The text ‘four years’ substituted with the text ‘five years’ from 30/11/2021 vide Notification 37/2021. (refer Note 4)

4. Rule 137 omitted from 01/12/2022 vide Notification 24/2022. Text thereof before omission:

“137. Tenure of Authority

The Authority shall cease to exist after the expiry of two years four years five years [text substituted: refer Note 2 & 3] from the date on which the Chairman enters upon his office unless the Council recommends otherwise.”

5. In the Explanation to Chapter XV, clause (a) substituted from 01/12/2022 vide Notification 24/2022. Text thereof before substitution:

“(a) “Authority” means the National Anti-profiteering Authority constituted under rule 122;”

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