Repeal and saving
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 174 of the Central Goods and Services Tax Act, 2017 deals with repeal and saving. Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, The Act was enacted on 12 Apr 2017.
(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (1 of 1944) (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955), the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), and the Central Excise Tariff Act, 1985 (5 of 1986) (hereafter referred to as the repealed Acts) are hereby repealed.
(2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (32 of 1994) (hereafter referred to as "such amendment" or "amended Act", as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not--
(a) revive anything not in force or existing at the time of such amendment or repeal; or
(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:
Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or
(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
(3) The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 (10 of 1897) with regard to the effect of repeal.
Section 174, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Hero Motocorp LTD vs Union of India
Court's Decision & Legal Precedent
The doctrine of promissory estoppel cannot operate against the legislative functions of the State. When the legislature enacts a statute that specifically provides for rescinding benefits granted under an earlier statute, the earlier representation or promise made by the Government cannot be enforced against the State through the doctrine of promissory estoppel. This principle applies even when the Government had made an unequivocal representation on which entities had relied and altered their position to their detriment. The only exception to this principle is where it is necessary to prevent fraud or manifest injustice. Furthermore, when a change in policy is in the larger public interest, the State cannot be prevented from withdrawing an incentive which it had granted through an earlier notification. In the present case, the rescission of tax exemption notifications through Notification No. 21/2017 pursuant to the statutory mandate of Section 174(2)(c) of the CGST Act cannot be challenged on the basis of promissory estoppel, as the GST regime represents a material change in circumstances and a sea change in the taxation system from origin-based to destination-based taxation, which is in the larger public interest.
On this section: Section 174(1) repeals the Central Excise Act, 1944 and other earlier tax enactments. Section 174(2)(c) provides that repeal shall not affect rights, privileges, obligations or liabilities acquired under earlier Acts, but the proviso thereto specifically provides that tax exemptions granted as incentive against investment through notification shall not continue as privilege if notification is rescinded on or after appointed day (1st July 2017)
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Astec Lifesciences Limited v. Union of India (Hikal batch common judgment)
Court's Decision & Legal Precedent
DATE VERIFIED Final Order 11.09.2025 (order-5.pdf): DB held s.166 laying of rules before Parliament is directory; any s.166 savings only covers acts between publication and modification/annulment and does not independently save pending proceedings after omission of Rules 89(4B)/96(10).
On this section: s.174 repeal/saving cannot resurrect omitted rules/proceedings absent a true savings clause and GCA s.6 applicability.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument states that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 174
What have the courts held on Section 174 of the Central Goods and Services Tax Act?
Hero Motocorp LTD vs Union of India (17 Oct 2022) is the leading judgment on this section among those set out below: Section 174(1) repeals the Central Excise Act, 1944 and other earlier tax enactments. Section 174(2)(c) provides that repeal shall not affect rights, privileges, obligations or liabilities acquired under earlier Acts, but the proviso thereto specifically provides that tax exemptions granted as incentive against investment through notification shall not continue as privilege if notification is rescinded on or after appointed day (1st July 2017). Another 1 judgment on this section is set out below, 1 of them from the Supreme Court. They run from 2022 to 2025.
How do I find court cases under Section 174 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 174, section 174 CGST Act, section 174 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Hero Motocorp LTD vs Union of India (17 Oct 2022).
What should I read with Section 174 of the Central Goods and Services Tax Act, and has it changed?
Its own text turns on section 173 (Amendment of Act 32 of 1994), General Clauses Act 6 (Effect of repeal), so none of them can safely be read on its own. The rules and notifications made under it are where it actually bites, and there is one: most recently Notification No. 09/2017 – Central Tax dated 28.06.2017 (2017).
When was Section 174 of the Central Goods and Services Tax Act enacted?
Section 174 of the Central Goods and Services Tax Act, cited as CGST Act 174, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.