Provisions under Section 173 of the CGST Act 2017 relating to “Amendment of Finance Act 1994 (Service Tax)”:
Section 173: Amendment of Finance Act 1994 (CHAPTER XXI: MISCELLANEOUS) [*1]
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Notes (History of Amendments in Bare Text):
1. CGST Section 173 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
| You can also visit CGST Act, 2017 (last updated 30/09/2025) or GST Updates for more updates from time to time. |