PLEASE EXPLAIN HOW THESE SECTIONS 173 & 174 of CGST ACT, 20017 ARE USEFUL IN THE GST ERA.
Section 173 of CGST ACT, 2017, speaks about revoking of finance act 1994, which is service tax.
Section 174 of CGST Act, speaks about revoking of other indirect taxes. However they say that current assessment and recoveries pending may not be revoked.
These are just the transition sections.
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