[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (ii)]
GOVERNMENT OF INDIA

MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 23/2022 – Central Tax

New Delhi, the 23rd November, 2022

S.O……(E).- 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 1
st day of December, 2022.

[F. No. CBIC-20/2/2022-GST]
(Vikram Vijay Wanere)

Under Secretar