Section 174 of CGST Act,2017 Repeal and saving

Section 174 of CGST Act,2017 Repeal and saving Section 174 of CGST Act,2017 from bare Act : (1) Save as otherwise provided in this Act, on and from the date of commencementof this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 ofthe Union List of the Seventh Schedule to the Constitution), the Medicinal and ToiletPreparations (Excise Duties) Act, 1955, the Additional Duties of Excise (Goods of SpecialImportance) Act, 1957, the Additional Duties of Excise (Textiles and Textile Articles)Act, 1978, and the Central Excise Tariff Act, 1985 (hereafter referred to as the repealed Acts)are hereby repealed. (2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (hereafterreferred to as such amendment or amended Act, as the case may be) to the extentmentioned in the sub-section (1) or section 173 shall not

(a) revive anything not in force or existing at the time of such amendment orrepeal; or

(b) affect the previous operation of the amended Act or repealed Acts and ordersor anything duly done or suffered thereunder; or

(c) affect any right, privilege, obligation, or liability acquired, accrued or incurredunder the amended Act or repealed Acts or orders under such repealed or amendedActs:

Provided that any tax exemption granted as an incentive against investmentthrough a notification shall not continue as privilege if the said notification is rescindedon or after the appointed day; or

(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or maybecome due or any forfeiture or punishment incurred or inflicted in respect of anyoffence or violation committed against the provisions of the amended Act or repealedActs; or

(e) affect any investigation, inquiry, verification (including scrutiny and audit),assessment proceedings, adjudication and any other legal proceedings or recovery ofarrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest,right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and anysuch investigation, inquiry, verification (including scrutiny and audit), assessmentproceedings, adjudication and other legal proceedings or recovery of arrears or remedymay 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penalty, fine,interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed;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) 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 repealedActs and such proceedings shall be continued under the said amended Act or repealedActs as if this Act had not come into force and the said Acts had not been amended orrepealed.

(3) The mention of the particular matters referred to in sub-sections (1) and (2) shallnot be held to prejudice or affect the general application of section 6 of the General ClausesAct, 1897 with regard to the effect of repeal.

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CHAPTER XXI

MISCELLANEOUS

Chapter XXI of the CGST Act,2017 covers thirty two sections relating to MISCELLANEOUSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 143 :Job work procedure Section 144 :Presumption as to documents in certain cases Section 145 :Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Section 146 :Common Portal Section 147 :Deemed exports Section 148 :Special procedure for certain processes Section 149 :Goods and services tax compliance rating Section 150 :Obligation to furnish information return Section 151 :Power to collect statistics Section 152 : Bar on disclosure of information Section 153 :Taking assistance from an expert Section 154 :Power to take samples Section 155 :Burden of proof Section 156 :Personsdeemed to bepublic servants Section 157 :Protection ofaction takenunder this Act Section 158 :Disclosure of information by a public servant Section 159 :Publication of information in respect of persons in certain cases Section 160 :Assessment proceedings, etc., not to be invalid on certain grounds Section 161 :Rectificationof errorsapparent onthe face ofrecord Section 162 :Bar on jurisdiction of civil courts Section 163 :Levy of fee Section 164 :Power ofGovernmentto make rules Section 165 :Power to make regulations Section 166 :Laying of rules, regulations and notifications Section 167 :Delegation ofpowers Section 168 :Power to issueinstructions ordirections Section 169 :Service of notice in certain circumstances Section 170 :Rounding off of tax, etc. Section 171 :Anti-profiteering measure Section 172 :Removal of difficulties Section 173 : Amendment of Act Section 174 :Repeal and saving

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