Section 173 of CGST Act 2017: Amendment of Finance Act 1994 (Service Tax)

Section 173 of CGST Act 2017: Amendment of Finance Act 1994 (Service Tax)

Provisions under Section 173 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Amendment of Finance Act 1994 (Service Tax)”, are as under:

Section 173 of CGST Act 2017: Amendment of Finance Act 1994 (CHAPTER XXI – MISCELLANEOUS)

Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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