Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 173, verbatim (show)
* 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.
* Enforced w.e.f. 1st July, 2017 .
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Omission subject to the Act’s saving 173
Questions to answer on the file4 questions
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Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 174 | this provision exception in Section 174 | 173 "Save as otherwise provided in this Act" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 174 of the CGST Act, 2017: repeal and saving
References
- Central Board of Indirect Taxes and Customs. "Section 173. Amendment of Act 32 of 1994". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 173 on the CBIC tax information portal