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of <h1>Section 140 GST Law Repeals State and Central Tax Acts, Preserves Past Operations and Legal Proceedings</h1> Section 140 of the Model GST Law outlines the repeal and saving provisions following the commencement of the Goods and Services Tax Act, 2016. It limits the application of the State General Sales Tax/Value Added Tax Act, Central Excise Act 1944, and Central Excise Tariff Act 1985 to specific goods. The provision ensures that the repeal does not revive obsolete laws, affect past operations, or alter rights and liabilities under the previous acts. It maintains the validity of ongoing legal proceedings and enforcement of taxes and penalties as if the acts had not been repealed. Additionally, it repeals certain acts related to entry tax, entertainment tax, luxury tax, excise duty on medicinal and toilet preparations, and Chapter V of the Finance Act, 1994, while preserving their past effects.
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