According to Section 173 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

173. Save as otherwise provided in this Act, Chapter V of the Finance Act, 1994 shall be omitted

  1. GST Acts and Rules
  2. CGST Act - Central Goods and Services Tax Act
  3. Chapter XXI CGST Miscellaneous (Section 143 to 174)

    Section 143 CGST - Job work procedure

    Section 144 CGST - Presumption as to documents in certain cases

    Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

    Section 146 CGST - Common Portal

    Section 147 CGST - Deemed exports

    Section 148 CGST - Special procedure for certain processes

    Section 149 CGST - Goods and services tax compliance rating

    Section 150 CGST - Obligation to furnish information return

    Section 151 CGST - Power to collect statistics

    Section 152 CGST - Bar on disclosure of information

    Section 153 CGST - Taking assistance from an expert

    Section 154 CGST - Power to take samples

    Section 155 CGST - Burden of proof

    Section 156 CGST - Persons deemed to be public servants

    Section 157 CGST - Protection of action taken under this Act

    Section 158 CGST - Disclosure of information by a public servant

    Section 159 CGST - Publication of information in respect of persons in certain cases

    Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

    Section 161 CGST - Rectification of errors apparent on the face of record

    Section 162 CGST - Bar on jurisdiction of civil courts

    Section 163 CGST - Levy of fee

    Section 165 CGST - Power to make regulations

    Section 166 CGST - Laying of rules, regulations and notifications

    Section 167 CGST - Delegation of powers

    Section 168 CGST - Power to issue instructions or directions

    Section 169 CGST - Service of notice in certain circumstances

    Section 170 CGST - Service of notice in certain circumstances

    Section 171 CGST - Anti-profiteering measure

    Section 172 CGST - Removal of difficulties

    Section 173 CGST - Amendment of Act 32 of 1994 You are here

    Section 174 CGST - Repeal and saving

    Section 164 CGST - Power of Government to make rules

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Chapter XXI CGST Miscellaneous (Section 143 to 174)

Section 143 CGST - Job work procedure

Section 144 CGST - Presumption as to documents in certain cases

Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence

Section 146 CGST - Common Portal

Section 147 CGST - Deemed exports

Section 148 CGST - Special procedure for certain processes

Section 149 CGST - Goods and services tax compliance rating

Section 150 CGST - Obligation to furnish information return

Section 151 CGST - Power to collect statistics

Section 152 CGST - Bar on disclosure of information

Section 153 CGST - Taking assistance from an expert

Section 154 CGST - Power to take samples

Section 155 CGST - Burden of proof

Section 156 CGST - Persons deemed to be public servants

Section 157 CGST - Protection of action taken under this Act

Section 158 CGST - Disclosure of information by a public servant

Section 159 CGST - Publication of information in respect of persons in certain cases

Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds

Section 161 CGST - Rectification of errors apparent on the face of record

Section 162 CGST - Bar on jurisdiction of civil courts

Section 163 CGST - Levy of fee

Section 165 CGST - Power to make regulations

Section 166 CGST - Laying of rules, regulations and notifications

Section 167 CGST - Delegation of powers

Section 168 CGST - Power to issue instructions or directions

Section 169 CGST - Service of notice in certain circumstances

Section 170 CGST - Service of notice in certain circumstances

Section 171 CGST - Anti-profiteering measure

Section 172 CGST - Removal of difficulties

Section 173 CGST - Amendment of Act 32 of 1994 You are here

Section 174 CGST - Repeal and saving

Section 164 CGST - Power of Government to make rules

About the Author

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .