Section 173 of U.P. GST Act 2017 removes municipal power to levy Advertisement Tax, overriding U.P. Municipalities Act 1916.

Coupled with the fact that the power of taxation earlier vested with the municipalities u/s 128(2)(vii) of the U.P. Municipalities Act, 1916 having been omitted by virtue of Section 173 of the U.P. Goods and Service Tax Act, 2017, the municipality did not even have the statutory competence to levy, impose or collect Advertisement Tax. .....

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