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        GST - States

        Section 173 - Amendment of certain Acts.

        Andhra Pradesh Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Omission of pre-existing municipal and panchayat statutory provisions follows commencement of the state GST enactment. On commencement of the Andhra Pradesh Goods and Services Tax Act, 2017, specified provisions of the Andhra Pradesh Municipal Corporations Act, the Andhra Pradesh Municipalities Act, and the Andhra Pradesh Panchayat Raj Act are omitted; except as otherwise provided in the GST Act, those listed local government statutory provisions shall cease to have effect from commencement, consolidating state indirect tax and local governance law under the new 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.

                                Omission of pre-existing municipal and panchayat statutory provisions follows commencement of the state GST enactment.

                                On commencement of the Andhra Pradesh Goods and Services Tax Act, 2017, specified provisions of the Andhra Pradesh Municipal Corporations Act, the Andhra Pradesh Municipalities Act, and the Andhra Pradesh Panchayat Raj Act are omitted; except as otherwise provided in the GST Act, those listed local government statutory provisions shall cease to have effect from commencement, consolidating state indirect tax and local governance law under the new Act.


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