Repeal and saving preserves actions taken under the earlier ordinance while continuing them under the enacted goods and services tax law.

The repeal clause abolishes the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017, while preserving actions already taken under it. Anything done, or any action taken, under the repealed Ordinance is deemed to have been done or taken under the corresponding provisions of the Act, ensuring continuity between the Ordinance and the enacted law. The provision functions as a repeal and saving mechanism.

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