Repeal of legacy indirect tax laws preserves pre-existing liabilities, proceedings and rights under the former statutes.

The CGST Act omits service tax provisions and repeals specified central excise and related enactments as those levies are subsumed by GST. The repeal does not revive anything not in force at the time, nor does it affect prior operation of the repealed laws or any rights, obligations, liabilities, tax exemptions (subject to rescission of notifications), duties, penalties, interest, forfeitures or ongoing or future investigations, adjudications, assessments, recoveries and appellate proceedings; repeals operate subject to the General Clauses Act.

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