Chapter XXI - Miscellaneous
Section 173
Section 173: Amendment of Act 32 of 1994
Section 173 omitted Chapter V of the Finance Act, 1994, subject to other CGST Act provisions and the savings that preserve earlier liabilities and proceedings.
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This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Key takeaways
Chapter V omission
The provision concerns the former service-tax chapter of the Finance Act, 1994.
Savings must be read together
Section 174 preserves specified historic rights, liabilities and proceedings despite the amendment.
Historical relevance
The provision chiefly matters for pre-GST service-tax periods and transitional disputes.
Chapter V omission
The provision concerns the former service-tax chapter of the Finance Act, 1994.
Savings must be read together
Section 174 preserves specified historic rights, liabilities and proceedings despite the amendment.
Historical relevance
The provision chiefly matters for pre-GST service-tax periods and transitional disputes.
Practical checklist
Do
- Identify the tax period and the version of Chapter V then in force.
- Read Section 174 before treating an earlier liability or proceeding as extinguished.
Frequently asked questions
Did omission automatically cancel every earlier service-tax proceeding?
No. Section 174 expressly saves specified existing and later proceedings concerning earlier law.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026