Certain Sections of CGST Act, 2017 Omitted by Subsequent Amendments
Details of certain sections of CGST Act, 2017 which have been omitted by subsequent amendments thereto notified by the GOI/CBIC. Text of such sections before omission:.
Category: CGST Act, 2017
Third Schedule (III) to CGST Act 2017: Activities/ Transactions which shall not be treated as Supply of Goods or Services
Provisions under the 'Third Schedule (III)' to the CGST Act 2017 regarding "Activities/ Transactions which shall not be treated as Supply of Goods or Services".
Second Schedule (II) to CGST Act 2017: Activities or Transactions to be treated as Supply of Goods or Services
Provisions under Second Schedule (II) to CGST Act 2017 regarding "Activities or Transactions to be treated as Supply of Goods or Services".
First Schedule (I) to CGST Act 2017: Activities to be treated as Supply even if made Without Consideration
Provisions under First Schedule (I) to CGST Act 2017 regarding "Activities to be treated as Supply even if made Without Consideration".
CGST Section 174: Repeal and Saving
Provisions under Section 174 of the CGST Act 2017 relating to "Repeal and Saving".
CGST Section 173: Amendment of Finance Act 1994 (Service Tax)
Provisions under Section 173 of the CGST Act 2017 relating to "Amendment of Finance Act 1994 (Service Tax)".
CGST Section 172: Removal of Difficulties
Provisions under Section 172 of the CGST Act 2017 relating to "Removal of Difficulties".
CGST Section 171: Anti Profiteering Measure
Section 171 CGST: Tax rate cuts or ITC benefits must be passed to consumers via commensurate price reductions; Authority can probe non‑compliance; penalty 10% of profiteered amount.
CGST Section 170: Rounding Off of Tax, etc.
Provisions under Section 170 of the CGST Act 2017 relating to "Rounding Off of Tax, etc.".
CGST Section 169: Service of Notice in certain Circumstances
Provisions under Section 169 of the CGST Act 2017 relating to "Service of Notice in certain Circumstances".