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of <h1>Section 173 of Assam GST Act, 2017 amends existing laws, affecting municipal tax powers on entry, sales, and luxury taxes.</h1> Section 173 of the Assam Goods and Services Tax Act, 2017, amends certain existing Acts. It omits specific clauses from the Gauhati Municipal Corporation Act, 1971. Additionally, from the Act's commencement, any state laws permitting municipalities, district councils, regional councils, or other authorities to levy and collect taxes are annulled, rescinded, or modified if they pertain to entry tax, sales tax, advertisement tax, or luxury tax, as specified in the State List of the Seventh Schedule of the Constitution, following the Constitution (One Hundred and First Amendment) Act, 2016.
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