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of <h1>Section 174 Repeals Key J&K Tax Laws; Rights, Liabilities, and Legal Proceedings Remain Unaffected; Exemptions May End</h1> Section 174 of the Jammu and Kashmir Goods and Services Tax Act, 2017, repeals several previous tax laws, including the Jammu and Kashmir Value Added Tax Act, 2005, Entry Tax on Goods Act, 2000, Entertainment Tax Act, 1962, and Entertainments Duty Act, 2016. Despite the repeal, existing rights, obligations, liabilities, and legal proceedings under these laws remain unaffected. Tax exemptions granted as investment incentives will not continue if the notification is rescinded after the Act's commencement. Investigations, assessments, and legal proceedings can continue as if the Acts were still in force, and the repeal does not affect the general application of the Jammu and Kashmir General Clauses Act.
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