This order constitutes a Standing Committee under rule 97(4) of the CGST Rules, 2017. The committee includes senior officials from various ministries and regulatory bodies and is tasked with examining anti-profiteering matters under GST. Its role is to ensure that the benefits of tax rate reductions or input tax credit are passed on to consumers. The order lays down the structure, membership, and administrative framework of the committee, strengthening institutional oversight in anti-profiteering enforcement.