GST replaces municipal and district levies, annulling state laws that tax goods, advertisements and luxuries. Section 173 directs omission of clause (f) in section 129(1) of the Arunachal Pradesh Municipal Act, 2007 and provides that, from the commencement of the Act, state-law provisions authorizing levy and collection of taxes by municipal and local authorities shall be annulled, rescinded or modified to the extent such taxes fall within Entry 52 (entry tax/octroi), Entry 54 (tax on sale or purchase of goods), Entry 55 (tax on advertisements) and Entry 62 (tax on luxuries) of the State List as amended by the Constitution (One Hundred and First Amendment) Act, 2016.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST replaces municipal and district levies, annulling state laws that tax goods, advertisements and luxuries.
Section 173 directs omission of clause (f) in section 129(1) of the Arunachal Pradesh Municipal Act, 2007 and provides that, from the commencement of the Act, state-law provisions authorizing levy and collection of taxes by municipal and local authorities shall be annulled, rescinded or modified to the extent such taxes fall within Entry 52 (entry tax/octroi), Entry 54 (tax on sale or purchase of goods), Entry 55 (tax on advertisements) and Entry 62 (tax on luxuries) of the State List as amended by the Constitution (One Hundred and First Amendment) Act, 2016.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
