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of <h1>Nagaland GST Act 2017: Section 173 Annuls State Laws on Municipal Tax Collection for Entry 52, 54, 55, and 62.</h1> The Nagaland Goods and Services Tax Act, 2017, under Section 173, annuls or modifies provisions in State laws authorizing municipalities, town councils, or other authorities to levy and collect taxes. This change applies to taxes covered under Entry 52 (entry tax/octroi), Entry 54 (tax on sale or purchase of goods), Entry 55 (tax on advertisements), and Entry 62 (tax on luxuries, including entertainment and gambling) of the State List in the Seventh Schedule of the Constitution. These amendments align with the changes introduced by the Constitution (One Hundred and First Amendment) Act, 2016.
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