Section 173 Assam GST Act 2017
( Section 173 Assam GST Act 2017 Explains Amendment of certain Acts and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS)
Amendment of certain Acts
173. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, in the Gauhati Municipal Corporation Act, 1971, (Assam Act 1 of 1973) in section 144,-
| (a) | in sub-section (1), clause (d) shall be omitted; | |
| (b) | in sub-section (2), clause (i) shall be omitted. |
(2) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the provisions, under any State law, authorizing levy and collection of taxes by a Municipality or a District Council or a Regional Council or any other authority shall stand annulled or rescinded or modified, as the case may be, to the extent such taxes are the subject matter of Entry 52 relating to levy of entry tax/octroi, Entry 54 relating to levy of tax on sale or purchase of goods, Entry 55 relating to levy of tax on advertisements and Entry 62 relating to levy of tax on Luxuries, including entertainments, amusements, betting and gambling, of the State List of the Seventh Schedule of the Constitution, as amended by the Constitution (One Hundred and First Amendment) Act, 2016.
Assam GST Act 2017
Assam GST Rules 2017
Assam GST Notifications
Assam GST Rates Notification
Assam GST Bill 2017
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