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    <title>Repeal and saving</title>
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    <description>On commencement of the Model GST Act, specified pre existing indirect tax statutes are restricted in application and certain State and central tax laws are repealed insofar as their subject matter is subsumed by GST; the Act preserves existing rights, liabilities and ongoing investigations, assessments, appeals and other legal proceedings and prevents revival of provisions not in force at the appointed day.</description>
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      <description>On commencement of the Model GST Act, specified pre existing indirect tax statutes are restricted in application and certain State and central tax laws are repealed insofar as their subject matter is subsumed by GST; the Act preserves existing rights, liabilities and ongoing investigations, assessments, appeals and other legal proceedings and prevents revival of provisions not in force at the appointed day.</description>
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