Repeal and saving provisions preserve pre GST rights and liabilities while subsuming former tax laws under GST. On commencement of the Model GST Act, specified pre existing indirect tax statutes are restricted in application and certain State and central tax laws are repealed insofar as their subject matter is subsumed by GST; the Act preserves existing rights, liabilities and ongoing investigations, assessments, appeals and other legal proceedings and prevents revival of provisions not in force at the appointed day.