Repeal and saving provisions preserve pre-existing tax liabilities and proceedings despite repeal of state tax Acts.

The Act repeals the Arunachal Pradesh Goods Tax Act, 2005 and the Arunachal Pradesh Entry Tax Act, 2010 (except for goods under Entry 54) while saving prior rights, privileges, obligations and liabilities; preserving the validity of past operations; and authorising continuation and enforcement of investigations, assessments, adjudications, recovery, and proceedings (including appeals) as if the Acts had not been repealed. Tax exemptions granted by notification do not continue as privileges if rescinded on or after the appointed day. The effect of repeal remains subject to the Arunachal Pradesh Interpretation and General Clauses Act.

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