Section 174 of CGST Act, 2017 : Section 174: Repeal And Saving

Explanation using Example

Imagine a manufacturing company, 'XYZ Pvt Ltd.', that was subject to excise duty under the Central Excise Act, 1944 for the products they produced. With the commencement of the Central Goods and Services Tax (CGST) Act, 2017, the Central Excise Act was repealed for most goods. However, XYZ Pvt Ltd. had an ongoing dispute regarding excise duty for the period before the CGST Act was implemented.

Despite the repeal of the Central Excise Act, under Section 174 of the CGST Act, XYZ Pvt Ltd.'s d...

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