Section 173 Bihar GST Act 2017
[ Section 173 of Bihar GST Act 2017 explains Repeal and is covered in Chapter XXI – Miscellaneous
Repeal
173. (1) Save as otherwise provided in this Act and subject to the provisions of section174, on and from the date of commencement of this Act,
| (a) | The Bihar Value Added Tax Act, 2005,except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; | |
| (b) | the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale There in Act,1993; | |
| (c) | the Bihar Taxation on Luxuries in Hotels Act,1988; | |
| (d) | the Bihar Entertainment Tax Act, 1948;and | |
| (e) | the Bihar Advertisement Tax Act,2007, |
(here after referred to as the repealed Acts) are hereby repealed.
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