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of <h1>Section 173 of 2017 Act Repeals Multiple West Bengal Tax Laws Including Entry of Goods and Amusement Taxes.</h1> Section 173 of the West Bengal Goods and Services Tax Act, 2017, repeals several previous tax laws effective from the commencement of this Act. The repealed laws include the Bengal Amusements Tax Act, 1922, the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, and the West Bengal Tax on Entry of Goods into Local Areas Act, 2012. These repeals are subject to any provisions otherwise stated in the 2017 Act.
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