State the statutory provisions of Anti - profiteering in GST law.

Section 171 of the 2017 CGST Act provides that any reduction of the tax rate on supply of goods and services, or the benefit from input tax credit, shall be passed to the recipient in the form of a commensurate decrease in prices. The detailed procedure and mechanism are described in Chapter XV, which consists of 16 Rules (Rule 122 through Rule 137).