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of <h1>Section 174 Repeals Multiple Tax Acts, Maintains Prior Rights and Obligations, Ends Some Tax Exemptions</h1> Section 174 of the Andhra Pradesh Goods and Services Tax Act, 2017, repeals several previous tax-related Acts, including the Andhra Pradesh Value Added Tax Act, 2005, and others related to entertainments, motor vehicles, goods entry, luxuries, horse racing, and rural development. Despite the repeal, the section ensures that prior operations, rights, obligations, liabilities, and legal proceedings under these Acts remain unaffected. It also clarifies that tax exemptions granted as investment incentives will not continue if the notification is rescinded. The section preserves ongoing legal processes and the general application of the Andhra Pradesh General Clauses Act, 1891, regarding the repeal's effects.
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