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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 174 of Jharkhand GST Act 2017 repeals state tax laws but preserves ongoing legal effects and liabilities.</h1> Section 174 of the Jharkhand Goods and Services Tax Act, 2017, repeals several state tax laws, including the Jharkhand Value Added Tax Act, 2005, and others related to entertainment, luxury, advertisement, and entry taxes. Despite the repeal, it preserves the effect of actions taken under these laws, ensuring that ongoing legal processes, liabilities, and penalties remain unaffected. Tax exemptions granted as investment incentives will not continue if the notification is rescinded. The section does not revive any non-existent provisions and maintains the continuity of legal proceedings as if the repeal had not occurred.