alleryStart learning →Section 173 of the CGST Act omits Chapter V of which Act?
ACustoms Act, 1962
BIncome-tax Act, 1961
CCentral Excise Act, 1944
DFinance Act, 1994
Answer & Solution
Correct answer: D. Finance Act, 1994
Section 173 omits Chapter V of the Finance Act, 1994, ending the earlier service tax chapter.
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