Sections 173 & 174 CGST Act 2017: Service Tax Removed, Excise Act Repealed, Prior Laws and Rights Unaffected

Sections 173 and 174 of the CGST Act, 2017 address the omission and repeal of earlier laws. Section 173 amends the Finance Act, 1994, removing provisions related to Service Tax, as it is now subsumed under GST. Section 174 repeals various acts, including the Central Excise Act, 1944, with exceptions for certain goods, effective from July 1, 2017. The repeal does not revive previous laws, affect prior operations, rights, or liabilities, nor does it impact ongoing legal proceedings or tax obligations under the previous laws. Section 6 of the General Clauses Act, 1897, applies to these repeals.