It empowered Competition Commission of India to examine whether ITC availed by the Registered Person or the reduction of tax rate resulted in commensurate reduction in the price of the goods or services or both or vice versa. 

It empowered the Principal Bench of the GST Appellate Tribunal to examine whether input tax credits availed by any registered person or the reduction in the tax rate has actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person.

It appointed 1^st April 2025 as the date from which authority (Principal Bench of the GST Appellate Tribunal shall not accept any request for to examine whether input tax credits availed by any registered person or the reduction in the tax rate has actually resulted in a commensurate reduction in the price of the goods or services or both supplied by that registered person.