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The Central Goods and Services Tax Rules, 2017
Chapter XV - Anti-Profiteering

123. Constitution of the Standing Committee and Screening Committees.-

(1) The Council may constitute a Standing Committee on Anti-profiteering which shall consist of such officers of the State Government and Central Government as may be nominated by it.

(2) A State level Screening Committee shall be constituted in each State by the State Governments which shall consist of-

    (a) one officer of the State Government, to be nominated by the Commissioner, and

    (b) one officer of the Central Government, to be nominated by the Chief Commissioner.