Repeal and saving provisions preserve pre existing tax liabilities and pending proceedings despite GST repeals and restrictions.

The Act restricts the application of specified pre existing indirect tax statutes to particular constitutional entries and furnishes comprehensive saving provisions that prevent revival of lapsed measures, preserve prior operation and accrued rights, maintain tax liabilities, penalties and investigations, and permit continuation and enforcement of assessments, adjudications and appellate proceedings as if the restriction or repeal had not occurred.

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