The Goods and Service Tax (GST) Council has formed a selection committee under the chairmanship of cabinet secretary Pradeep Kumar Sinha to identify and recommend eligible persons for appointment as the chairman and members of the National Anti-profiteering Authority under GST. The standing committee is empowered to refer cases requiring detailed enquiry to the Director General of Safeguards, Central Board of Excise and Customs (CBEC) for consideration of the NAPA. The National Anti-profiteering Authority (NAPA) is tasked with ensuring the full benefits of a reduction in tax on the supply of goods or services flow to the consumers. As per provisions of law, the Authority will be headed by a senior officer of the level of a secretary to the Government of India and shall have four technical members from the Centre and/or the states. The NAPA will have the power to cancel registration of any entity or business if it fails to pass on to consumers the benefit of lower taxes under the GST regime.