Section 173, Central Goods and Services Tax Act, 2017 [S10-BWP]
As at 16 August 2024. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
173. Amendment of Act 32 of 1994.—
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Defined terms in this text (2)
act: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (2) "act", used with reference to an offence or a civil wrong, shall include a series of acts, and words which refer to acts done extend also to illegal omissions;
act: 363 more definitions.
Chapter: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (9) "Chapter" shall mean a Chapter of the Act or Regulation in which the word occurs;
Made under this section, or naming it (0)
none
Cited by (1)
Section 174, Central Goods and Services Tax Act, 2017 [S10-BXM], 12 April 2017, Band A. "section 173".
Not held (0)
none
Duties published under this section (0)
none