The goods and services tax (GST) law that has been drafted has a provision that did not get the attention that it deserves. It relates to the anti-profiteering measure in Section 163 which is quoted below: “163. Anti-profiteering Measure (1) The central Government may by law constitute an Authority, or entrust an existing Authority constituted under any law, to examine whether input tax credits availed by any registered taxable person or the reduction in the price on account of any reduction in the tax rate have actually resulted in a commensurate reduction in the price of the said goods and/or services supplied by him.” It is one of the most devastatingly retrograde measures that have been incorporated in the GST law. Because of the intense hullabaloo that went on in the GST Council over the rates of duty and the control by the Centre and the states on assessees, this aspect of the matter must not have gotten the benefit of detailed discussion that it deserved from the GST Council.