Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 164: Transition to GST Preserves Existing Rights and Obligations, Repeals Specified Tax Laws for Smooth Changeover.</h1> Section 164 of the Model GST Law outlines the repeal and saving provisions concerning the transition to the Goods and Services Tax (GST) framework. It specifies that certain existing tax laws, like the State General Sales Tax/Value Added Tax Act and the Central Excise Acts, will only apply to specific goods listed in the Union and State Lists. The section ensures that the repeal of these laws does not revive any non-existent provisions or affect any rights, obligations, or proceedings established under the previous laws. It also lists specific Acts that are repealed, ensuring continuity of legal proceedings initiated under the old laws.