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<h1>Section 174 of Haryana GST Act 2017: Repeals Old Tax Laws but Preserves Existing Rights and Legal Proceedings</h1> Section 174 of the Haryana Goods and Services Tax Act, 2017, repeals several previous tax laws, including the Haryana Value Added Tax Act, 2003, the Haryana Tax on Entry of Goods into Local Areas Act, 2008, the Punjab Entertainments Duty Act, 1955, and the Haryana Tax on Luxuries Act, 2007. Despite the repeal, existing rights, obligations, liabilities, and legal proceedings under these acts remain unaffected. Tax exemptions granted as investment incentives will not continue if rescinded post-implementation. The section ensures that ongoing investigations, assessments, and legal proceedings are conducted as if the repealed acts were still in force.