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Effect of amendments etc. of rules notifications or orders

Section 161 - MISCELLANEOUS PROVISIONS - Goods and Services Tax - Section 161 - 161. Where any rule, notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not - (a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or (b) affe .....

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