Section 173 - Repeal of certain Acts. - Himachal Pradesh Goods and Services Tax Act, 2017

173. Repeal of certain Acts. -(1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Himachal Pradesh Value Added Tax Act, 2005, (No. 12 of 2005) except in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (ii) the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010; (No. 9 of 2010) (iii) the Himachal Pradesh tax on Luxuries (in Hotels and Lodging Houses) Act, 1979; (No. 15 of 1979) (iv) the Himachal Pradesh Entertainments Duty Act, 1968; (No. 12 of 1968) and (v) the Himachal Pradesh Entertainments Tax (Cinematograph Shows) Act, 1968, (No. 11 of 1968) (hereafter referred to as the repealed Acts) are hereby repealed.