Section 173 - Amendment of certain Acts. - Assam Goods and Services Tax Act, 2017

173. Amendment of certain Acts. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, in the Gauhati Municipal Corporation Act, 1971 (Assam Act 1 of 1973) , - (a) in sub- section (1), clause (d) shall be omitted; (b) in sub-section (2) clause (i) shall be omitted. (2) Save as otherwise provided in this act, on and from the date of commencement of this Act, the provisions, under any State Law, authorizing levy and collection of taxes by a Municipality or a District Counsil or a Regional Council or any other authority shall stand annulled or rescinded or modified, as the case may be, to the extent such taxes are the subject matter of Entry 52 relating to levy of entry tax/ octroi, Entry 54 relating to levy of tax on sale of purchase of goods, Entry 55 relating to levy of tax on advertisements and Entry 62 relating to levy of tax on luxuries, including entertainments, amusements, betting and gambling, of the State List of Seventh Schedule of the Constitution, as amended by the Constitution (One Hundred and First Amendment) Act, 2016.