Section 173
Amendment of Act 32 of 1994.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Save as otherwise provided in this Act, Chapter V of the
Finance Act, 1994 shall be omitted.