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<h1>Section 174 of GST Act Repeals State Tax Laws but Preserves Existing Rights and Ongoing Legal Proceedings</h1> Section 174 of the Rajasthan Goods and Services Tax Act, 2017, repeals several state tax laws, including the Rajasthan Value Added Tax Act, 2003, and others related to entertainment, motor vehicle entry, and luxury taxes. Despite the repeal, existing rights, obligations, and proceedings under these laws remain unaffected. Tax exemptions granted prior to the repeal will not continue if rescinded. Ongoing legal processes, including appeals and assessments, will proceed as if the repealed acts were still in force. The section also ensures that the repeal does not impact the general provisions of the Rajasthan General Clauses Act, 1955.