GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 171 – Anti-profiteering measure
- Miloni ShahModeratorApril 14, 2017 at 2:18 AMPost count: 48Topics: 45
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(1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices.
(2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the time being in force, 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.
(3) The Authority referred to in sub-section (2) shall exercise such powers and discharge such functions as may be prescribed.Priya MadrechaModeratorMay 23, 2017 at 2:56 PMPost count: 280Topics: 4
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The objective of this section is to ensure that with the introduction of GST, taxable persons are not getting excessive profits, but shall pass on the reduction in price to the consumers.
The Central Government may by law constitute an Authority or entrust an existing authority for this purpose.
The registered person is expected to reduce the price on account of availment of input tax credit or reduction in tax rates. An authority would be notified for this purpose, who would exercise powers and discharge functions in a prescribed manner. 171.3 Comparative Review
There is no such provision in the existing tax laws. Similar provisions are there in other countries.
Q1. Who will constitute the authority for anti profiteering measure?
Ans. The Central Govt. would notify.
Q2. What is the responsibility of the authority?
Ans. To examine whether a. Input tax credit availed by a taxable person have actually resulted in commensurate reduction in price of goods/services;
The reduction in price on account of reduction in tax rate has actually resulted in a commensurate reduction in price of goods/services.Thomasfut ThomasfutParticipantMay 15, 2018 at 6:27 AMPost count: 1Topics: 0
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This research study took a look at the associations amongst the frequency of checking out Web pornography, beliefs about how genuinely porn represents sex, self-perceived results of one’s porn use, genital appearance satisfaction, as well as sex-related self-confidence in young people. On-line information were collected from four comfort examples of college student from Norway and also Sweden, participants of a queer youth company, as well as visitors of a sensual publication. As a result of social resemblances and also the comparable magnitude and patterns of the bivariate relationships amongst the examples on the study variables, they were pooled right into a solitary example (N = 1,274). Most of males (81.1%) and a minority of women (18.1%) reported a minimum of weekly use of Internet porn on their desktop computers, whereas using a cellphone or tablet computer was much less typical. A lot of the participants had sought mainstream adult material. Those with a more powerful idea in adult realism were more likely to regard the impact of porn use positively. An assumed relationship in between self-perceived favorable results of porn use and a higher level of sex-related self-confidence was located for males however not for females. This result was partly because of higher satisfaction with genital appearance among the men who generally saw traditional porn. Genital look complete satisfaction was linked to higher sexual self-esteem for women, but it was not associated with the self-perceived effect of porn usage. The outcomes indicate that porn might broaden personal sexual scripts for both males and females, and also might have a positive, although small, influence on the sex-related self-esteem of young male grownups.
Keyword phrases: Net pornography; genital appearance; sexual self-confidence
During the previous two decades, there seems to have been a mainstreaming of pornography in the mass culture, as an example, in music videos as well as women’s literature (Comella, 2013). Continual developments in technology have actually made Net pornography progressively a lot more available to young adults worldwide. In the past decade, Swedish and Norwegian researchers have actually ended that most of young adults have been subjected to porn and record favorable results of utilizing it (Daneback, Cooper, & Månsson, 2005; Knudsen, Løfgren-Mårtenson, & Månsson, 2007; Træen, Nilsen, & Stigum, 2006; Træen, Spitznogle, & Beverfjord, 2004). However, research on the influence of Net pornography use continuouslies lack several areas. Štulhofer et al. (2007) recommended that a new research schedule need to have a better concentrate on individuals’ wellness as well as prevent ideological framework as long as feasible. In addition, the role of the style (kind of adult material) need to be consisted of in the style of research study on porn. This recommendation entails a change from the traditional focus on the partnership in between watching porn and sex-related danger behavior to the capacity for favorable results of using mainstream and also non-mainstream pornography. Wright, Bae, as well as Funk (2013) likewise advised that future research on porn widen its scope to include females as a whole, and also extra specifically, to include people’ perceptions of porn’s realism and also the duty of pornography in sexual knowing.
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