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        GST - States

        Section 173 - Repeal

        Bihar Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Repeal of state indirect tax laws ends several Bihar tax enactments and transitions their administration to the GST framework. Repeal of specified Bihar tax enactments upon commencement of the Bihar Goods and Services Tax Act, 2017: save as otherwise provided and subject to section 174, the Bihar Value Added Tax Act, 2005 is repealed except for goods included in Entry 54 of the State List, and the Acts of 1993, 1988, 1948 and 2007 are likewise repealed and termed the repealed Acts.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Repeal of state indirect tax laws ends several Bihar tax enactments and transitions their administration to the GST framework.

                                Repeal of specified Bihar tax enactments upon commencement of the Bihar Goods and Services Tax Act, 2017: save as otherwise provided and subject to section 174, the Bihar Value Added Tax Act, 2005 is repealed except for goods included in Entry 54 of the State List, and the Acts of 1993, 1988, 1948 and 2007 are likewise repealed and termed the repealed Acts.


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