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of <h1>Section 174 GST Ready Reckoner: Excise Laws Repealed, Preserves Past Provisions, Affects Tax Exemptions Post-CGST Act July 2017.</h1> Section 174 of the GST Ready Reckoner outlines the repeal of several excise-related legislations effective from July 1, 2017, coinciding with the commencement of the CGST Act. These include the Central Excise Act, 1944, and others related to excise duties. Despite the repeal, certain provisions are preserved: previous operations, rights, liabilities, and ongoing legal proceedings under the repealed laws remain unaffected. The section also clarifies that tax exemptions do not continue if rescinded after the appointed day. The section must be read with Section 6 of the General Clauses Act, 1897, to fully understand the implications of repeal on appeals and legal proceedings.
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