Section 173 - Repeal - Bihar Goods and Services Tax Act, 2017

173. Repeal.- (1) Save as otherwise provided in this Act and subject to the provisions of section174, on and from the date of commencement of this Act, (a) The Bihar Value Added Tax Act, 2005,except inrespect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (b) the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale There in Act,1993; (c) the Bihar Taxation on Luxuries in Hotels Act,1988; (d) the Bihar Entertainment Tax Act, 1948; and (e) the Bihar Advertisement Tax Act,2007, (here after referred to as the repealed Acts) are hereby repealed.