Central Goods and Services Tax Act, 2017 · Chapter XXI: Miscellaneous
Section 173: Amendment of Act 32 of 1994
Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 14 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.