OMISSION AND REPEAL OF EARLIER LAWS [SECTIONS 173 AND 174 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

30. OMISSION AND REPEAL OF EARLIER LAWS [SECTIONS 173 AND 174 OF THE CGST ACT, 2017] 30.1. Amendment of Act 32 of 1994 [Section 173 of CGST Act, 2017] - Chapter V of the Finance Act, 1994 laid down the provisions for Service Tax. Since Service Tax has been subsumed in GST, such provisions are no more required and hence have been omitted and are not in force. 30.2. Repeal and saving [Section 174 of the CGST Act, 2017] - The following legislations stand repealed from 01.07.2017, i.e. the date of commencement of the CGST Act, 2017: The Central Excise Act, 1944 (except in respect of goods included in Entry 84 of Union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 30.3. The repeal under Section 174 of the CGST Act, 2017 or amendment under section 173 ibid shall not: revive anything not in force or existing at the time of such amendment or repeal - No new effect. affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder - No effect on previous position. affect any right, privilege, obligation, or liability acquired, accrued or incurred under the previous law - No effect on rights or liabilities under previous law. 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as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day. 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 previous law - No effect on tax etc. due under previous law. affect any investigation inquiry, verification, adjudication and assessment proceedings, recovery proceedings, other legal proceedings or tax, penalty etc. and any such proceedings that may be instituted, continued or enforced and tax, penalty etc. that may be levied or imposed as if these Acts had not been so amended or repealed - No effect on legal proceedings and tax, penalty etc. under previous law. affect any proceedings, including that relating to an appeal, review or reference, instituted before, on or after the appointed day under the previous law - No effect on any appellate proceeding under previous law. The provisions of Section 6 of the General Clauses Act, 1897 with regard to the effect of repeal will apply for repeal provided under Section 174 of the CGST Act, 2017.