To identify the cases of profiteering, what are the methodology?

Rule 126 of 2017 CGST Rules gives the authority to decide the method and procedure. It is a Central Government decision under Section 171(2) of the 2017 CGST Act. According to the Rule, the guiding principle is that the recipient must receive the tax rate reduction on goods or services or the benefit of the input tax credit in a proportional reduction in prices. The method and process used to determine if there is profiteering will vary depending on the facts and the nature and supply of the goods and services.