GST transition: omission of VAT schedule entries transfers state VAT coverage to GST framework while preserving State List goods exceptions. On commencement of the Madhya Pradesh Goods and Services Tax Act, 2017, all entries in Schedule I and Schedule II of the Madhya Pradesh VAT Act, 2002 and related provisions are omitted, except for entries and provisions relating to goods specified under the State List entry for those goods, which are preserved.