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

Amendment of certain Acts. 173. 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levy and collection of taxes by a Municipality or a Town Council or any other authority shall stand annulled/rescinded or modified in as much as / to the extent such taxes are the subject matter of Entry 52 relating to levy of entry tax/octroi, Entry 54 relating to levy of tax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 or 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 the Seventh Schedule of the Constitution, as amended by the Constitution (One Hundredth and First Amendment) Act,2016.