(i) the Goa Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;
(ii) the Goa Entertainment Tax Act, 1964;
(iii) the Goa Tax on Luxuries Act, 1988;
(iv) the Goa Tax on Entry of Goods Act, 2000.
(hereafter referred to as the "repealed Acts") are hereby repealed.
(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(b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts:
(d) affect any tax, surcharge, penalty, fine, 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incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Acts or repealed Acts; or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 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penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed; or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appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
Schedule I
[ See section 7]
[ See section 7]
Activities to be treated as supply even if made without consideration
Activities to be treated as supply even if made without consideration
Section 174 • The Goa Goods and Services Tax Act, 2017
174. Repeal and saving.
the-goa-goods-and-services-tax-act-2017-sec-174.json
•
Section 174
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"section": {
"number": "174",
"title": "174. Repeal and saving.",
"chapter": null,
"content": "(i) the Goa Value Added Tax Act, 2005, except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution;\n(ii) the Goa Entertainment Tax Act, 1964;\n(iii) the Goa Tax on Luxuries Act, 1988;\n(iv) the Goa Tax on Entry of Goods Act, 2000.\n(hereafter referred to as the \"repealed Acts\") are hereby repealed.\n(a) revive anything not in force or existing at the time of such amendment or repeal; or\n(b) affect the previous operation of the amended Acts or repealed Acts and orders or anything duly done or suffered thereunder; or\n(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Acts or repealed Acts or orders under such repealed or amended Acts:\n(d) affect any tax, surcharge, penalty, fine, 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 Acts or repealed Acts; or\n(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 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\n(f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said amended Acts or repealed Acts and such proceedings shall be continued under the said amended Acts or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.\nSchedule I\n[ See section 7]\n[ See section 7]\nActivities to be treated as supply even if made without consideration\nActivities to be treated as supply even if made without consideration",
"footnote": "",
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