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of <h1>Section 161: Amendments Don't Revive Non-Active Rules; Rights and Liabilities Under Original GST Law Remain Unchanged.</h1> Section 161 of the Model GST Law, 2016, addresses the impact of amendments, repeals, supersessions, or rescissions of rules, notifications, or orders under the Act. It clarifies that such changes do not revive anything not in force, nor do they affect the previous operation or any rights, privileges, obligations, liabilities, penalties, forfeitures, or punishments incurred under the original provisions. Additionally, ongoing investigations, legal proceedings, or remedies related to these aspects may continue unaffected, as if the original rule, notification, or order remained unchanged.
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