In order to prevent any rise in price of commodities after GST implementation, the Centre has proposed an ‘anti-profiteering’ measure to ensure that trade and industry pass the benefits of reduction in tax rates to consumers. The draft model GST law, which is to be finalised by the GST Council on December 2-3, has also specified that the highest tax slab will not exceed 28 per cent in the GST regime, thus accepting the key demand of Congress. As per the draft, the central government will constitute an authority or entrust the task to an existing authority to examine that the input tax credits or reduction in tax rates are passed by registered tax payers to consumers.