On Anti-profiteering GST law, what should be the background for providing statutary provisions?

In the Study Report 'Implementation of  VAT in India-Lessons for Transition to GST', released by the Comptroller & Auditor General of India (C&AG), June 2010, there were several instances of dealers profiting from the reduction in tax rates. After reviewing the records of 13 manufacturers within a state during the three months prior to implementation of VAT, the C&AG report found that manufacturers did not lower the MRP of goods despite a sharp drop in tax rates. The VAT experience taught us that legal teeth were needed in GST law. This was done by including anti-profiteering provisions in order to prevent businesses from profiteering when GST was being implemented in the country.