Repeal and saving [Section 174] - GST Ready Reckoner - GST

Repeal and saving Repeal and saving [Section 174] The following legislations shall stand repealed/not valid from July 1, 2017 i.e., the date of commencement of the CGST Act: The Central Excise Act, 1944 laid (except in respect of goods included in Entry 84 of Union List petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel, tobacco and tobacco products) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 The Additional Duties of Excise (Goods of Special Importance) Act, 1957 The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 The Central Excise Tariff Act, 1985. [ section 174(1) ] Howsoever The repeal under section 174(2) shall not: (a) No new effect - revive anything not in force or existing at the time of such amendment or repeal; or (b) No effect on previous position - affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or (c) No effect on rights or liabilities under previous law - affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) No effect on tax etc. due under previous law - affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) No effect on legal proceedings and tax, penalty etc. under previous law - affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed (f) Continuation of Proceedings Under Amended or Repealed Acts - affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed. Section 174(3) provides section 174 must be read with section 6 of the General Clauses Act, 1897 so as to understand the effect of appeal Section 6 of the General Clauses Act, 1897 is given hereunder: Effect of repeal . Where this Act, or any Central Act or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not revive anything not in force or existing at the time at which the repeal takes effect; or affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder; or affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed.