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National Anti-profiteering Authority (NAA) is a [[government of India]] body that was set up under Section 171 of the [[Goods and Services Tax (India)|Central Goods and Services Tax]] Act, 2017. The key purpose of NAA was to make sure that the recipient gets the benefit of input tax credit.<ref>{{Cite web|title=National Anti-Profiteering Authority (NAA)|url=https://pib.gov.in/Pressreleaseshare.aspx?PRID=1559128|access-date=2021-02-08|website=pib.gov.in}}</ref><ref>{{Cite web|last=Jose|first=Tojo|date=2017-11-17|title=What is National Anti-Profiteering Authority (NAA)?|url=https://www.indianeconomy.net/splclassroom/what-is-national-antiprofiteering-authority-naa/|access-date=2021-02-08|website=Indian Economy|language=en-US}}</ref> | {{Short description|Government agency}} | ||
'''National Anti-profiteering Authority''' (NAA) is a [[government of India]] body that was set up under Section 171 of the [[Goods and Services Tax (India)|Central Goods and Services Tax]] Act, 2017. The key purpose of NAA was to make sure that the recipient gets the benefit of input tax credit.<ref>{{Cite web|title=National Anti-Profiteering Authority (NAA)|url=https://pib.gov.in/Pressreleaseshare.aspx?PRID=1559128|access-date=2021-02-08|website=pib.gov.in}}</ref><ref>{{Cite web|last=Jose|first=Tojo|date=2017-11-17|title=What is National Anti-Profiteering Authority (NAA)?|url=https://www.indianeconomy.net/splclassroom/what-is-national-antiprofiteering-authority-naa/|access-date=2021-02-08|website=Indian Economy|language=en-US}}</ref> | |||
== Body == | == Body == |