Government agency
National Anti-profiteering Authority (NAA) is a government of India body that was set up under Section 171 of the Central Goods and Services Tax Act, 2017. The key purpose of NAA was to make sure that the recipient gets the benefit of input tax credit.
Body.
The NAA committee has 5 members that consists of:
Besides this, there is an additional Director General of Safeguards under (CBEC) who acts as the Secretary.