Section 173 of CGST Act 2017: Amendment of Finance Act 1994 (Service Tax)

Section 173 : “Amendment of Finance Act 1994 (Service Tax)” (CGST Act, 2017)

Provisions under Section 173 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Amendment of Finance Act 1994 (Service Tax)”, are as under:

Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.

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