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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Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.

Other GST Related Posts:
Central Goods and Services Tax (CGST):
CGST Act/ Definitions CGST Rules/ Forms
CGST Notifications CGST Rate Notifications
CGST Circulars CGST Orders
Integrated Goods and Services Tax (IGST):
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IGST Notifications IGST Rate Notifications
IGST Circulars IGST Orders
Union Territory Goods and Services Tax (UTGST):
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UTGST Notifications UTGST Rate Notifications
UTGST Circulars UTGST Orders
List of Various State GST (SGST) Acts 2017 in India

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