Effect of amendments, etc., of rules, notifications or orders
Section 138
Bill
MISCELLANEOUS PROVISIONS
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
138. Effect of amendments, etc., of rules, notifications or orders
\nWhere any rule, notification or order made or issued under the Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not –
\n(a) revive anything not in force or existing at the time at which the amendment, repeal, supersession or rescinding takes effect; or
\n(b) affect the previous operation of any rule, notification or order so amended, repe<\/p>\n
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