Section 171 of the CGST Act, 2017— Anti- Profiteering – The DGAP submitted its report and concluded that the anti-profiteering provisions are not applicable to the impugned project under investigation. It was also observed that the service was supplied in the State of Haryana only. The Authority observed the Respondent has not contravened the provisions of Section 171 (1) of the Act and there is no merit in the Application filed by the Applicant.

 Held that:- The Hon’ble Anti-Profiteering Authority dismissed the application.