Chapter- Anti - profiteering Rules, 2017
2. Definitions. -
In these rules, unless the context otherwise requires, -
(a) “Act” means the Central Goods and Services Tax Act, 2017;
(b) “Committee” means the Standing Committee on Anti - profiteering constituted by the Council in terms of sub - rule (1) of rule 4 of these rules ;
(c) “Screening Committee” means the State level Screening Committee constituted in terms of sub - rule (2) of rule 4 of these rules;
(d) “Authority” means the National Anti - profiteering Authority constituted under rule 3;
(e) “interested party” includes -
(i) suppliers of goods or services under the proceedings; and
(ii) recipients of goods or services under the proceedings;
(f) Words and expressions used and not defined herein but defined in the Act, shall have the same meaning respectively, assigned to them, in the Act. |