Certificate for considering anti protiteering provision

Dear Sir,

Today a client has asked me to issue a certificate in the following matter,

"The  relevant  documents  have  been  verified  and  it  is  observed  that  M/s.  XXXXXX  has  offered  their  price  after  considering  the  benefit  arising  in  his  Input   Tax  Credit  due  to  implementation  of  GST ,  to  NCL /CIL, as  per the  provision  of  ANTI – PROTITEERING Clause   mentioned  in  Sec  171  of  GST  Act."

Please guide me about the   point/factors  I have to  consider at the time of  issuing the certificate.

Thanks in Advance,

CMA Abhay Kr. Sinha