Statutory text — CGST Rules, 2017, as amendedRule 126
Rule 126. Power to determine the methodology and procedure. -
The Authority may determine the methodology and procedure for determination as to whether the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit has been passed on by the registered person to the recipient by way of commensurate reduction in prices.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source