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

Extract

..... l 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 Howsoever The repeal under section 174(2) 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or existing at the time of such amendment or repeal - No new effect affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder - No effect on previous position affect any right, privileg .....

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Repeal and saving Section 174 - GST Ready Reckoner - GST

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..... ding under previous law. 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 exi .....

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Repeal and saving Section 174 - GST Ready Reckoner - GST

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