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<h1>Section 174 Repeals Kerala Tax Laws; Preserves Prior Rights, Liabilities & Ongoing Legal Actions Post-Ordinance Commencement</h1> Section 174 of the Kerala Goods and Services Tax Ordinance, 2017, repeals several state tax laws, including the Kerala Value Added Tax Act, 2003, and others related to entry of goods, luxuries, and paper lotteries, effective from the ordinance's commencement. Despite the repeal, prior operations, rights, liabilities, and legal proceedings under these laws remain unaffected. Any tax exemptions rescinded post-commencement will not continue. The section also ensures that ongoing investigations, assessments, and legal actions proceed as though the repealed acts remain in effect. The ordinance itself is repealed, but actions under it are validated under the new Act.