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of <h1>Section 173 GST Act Repeals Three Gujarat Tax Laws; Cancels Existing Registrations and Licenses; Return Documents for Defacement</h1> Section 173 of the Gujarat Goods and Services Tax Act, 2017, repeals the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001, the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977, and the Gujarat Entertainments Tax Act, 1977. Upon the commencement of this Act, all registrations, licenses, or permissions under these repealed acts are cancelled. These documents must be returned to the competent authority for defacement within three months from the appointed day. The authority will deface its copy and the returned copy, then return the defaced document to the previous holder.
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