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of <h1>Section 173 Amends Puducherry Municipalities Act, 1973: Key Tax Provisions Omitted, State Levy Powers Annulled</h1> Section 173 of the Puducherry Goods and Services Tax Act, 2017, amends certain provisions of the Puducherry Municipalities Act, 1973. Specifically, it omits sub-clause (iii) of clause (a) in section 118, removes sections 152 to 157, and eliminates Schedule VII. Furthermore, from the commencement date of this Act, any state law provisions authorizing the levy and collection of taxes, cess, or surcharge by government entities or local authorities are annulled, rescinded, or modified if they pertain to matters covered under Entries 52, 54, 55, and 62 of the State List, as amended by the Constitution (101st Amendment) Act, 2016.
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