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of <h1>Section 174 GST Act Repeals Mizoram Tax Laws but Preserves Existing Rights, Obligations, and Ongoing Legal Proceedings.</h1> Section 174 of the Mizoram Goods and Services Tax Act, 2017, repeals the Mizoram (Sales of Petroleum and Petroleum Products) Taxation Act, 1973, the Mizoram Entertainment Tax Act, 2013, and the Mizoram Entry Tax Act, 2015. Despite the repeal, it preserves the previous operations, rights, obligations, and liabilities under these Acts. It also ensures that ongoing legal proceedings, investigations, and assessments continue unaffected. Tax exemptions granted as investment incentives will not persist if rescinded. The section clarifies that the General Clauses Act, 1897, will apply to the effects of the repeal, ensuring continuity in legal interpretations.
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