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        GST - States

        Section 173 - Repeal.

        West Bengal Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Repeal of state tax laws takes effect on commencement, subject to any savings or transitional provisions. On commencement of the Act, and save as otherwise provided, specified provincial taxation enactments are repealed, abrogating prior state laws governing amusements, entertainment and luxuries in hotels and restaurants, entertainment-cum-amusement, and tax on entry of goods into local areas, subject to any savings or transitional provisions in the Act.
                          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 tax laws takes effect on commencement, subject to any savings or transitional provisions.

                                On commencement of the Act, and save as otherwise provided, specified provincial taxation enactments are repealed, abrogating prior state laws governing amusements, entertainment and luxuries in hotels and restaurants, entertainment-cum-amusement, and tax on entry of goods into local areas, subject to any savings or transitional provisions in the Act.


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