Rescission of GST notification preserves prior actions while annulling the earlier notification under Section 164. Rescission of an earlier state GST notification is effected under Section 164 of the Odisha Goods and Services Tax Act, 2017, rescinding Finance Department notification No. 38443-FIN-CT1-TAX-0043/2017 dated 30th December, 2017 (S.R.O. No. 777/2017), except as respects things done or omitted to be done before such rescission.