Section 185
With effect from the effective date—
of Goods and Services Tax Act 2014
ActRepealedProvision 185 of 218
Section 185
(a)
sales tax shall not be chargeable on any sale, use, disposal or importation of taxable goods under the Sales Tax Act 1972; and
(b)
service tax shall not be chargeable on any taxable service under the Service Tax Act 1975.
Goods and Services Tax 149